A summary balance sheet for the Lemon, Mango, and Nobb partnership appears below. Lemon, Mango, and Nobb share profits and losses in a ratio of 2:3:5, respectively.

Assets

Cash $ 100,000

Marketable securities 200,000

Inventory 125,000

Land 100,000

Building-net 500,000

Total assets $1,025,000

Equities

Lemon, capital $ 425,000

Mango, capital 400,000

Nobb, capital 200,000

Total equities $1,025,000

The partners agree to admit Oran for a one-fifth interest. The fair market value of partnership land is appraised at $200,000 and the fair market value of inventory is $175,000. The assets are to be revalued prior to the admission of Oran and there is $30,000 of goodwill that attaches to the old partnership.

By how much will the capital accounts of Lemon, Mango, and Nobb increase, respectively, due to the revaluation of the assets and the recognition of goodwill?

	A.	The capital accounts will increase by $50,000 each.
	B.	The capital accounts will increase by $60,000 each.
	C.	$36,000, $54,000, and $90,000
	D.	$40,000, $50,000, and $60,000