The Partners' Capital Statement for KSB Company reported the following information in total:

Capital, January 1	$248000
Additional investment	80600
Drawings	167000
Net income	210000

The partners share income in the ratio of their beginning of year capital balances and each partner withdrew the same amount during the period. The partnership has three partners: King, Sauls, and Birch with ending capital balances in a ratio 40:20:40. What are the respective ending balances of the three partners?

King, $148640: Sauls, $74320; Birch, $148640.

King, $166000; Sauls, $83000; Birch, $166000.

King, $183200; Sauls, $91600; Birch, $183200.

King, $282240; Sauls, $141120; Birch, $282240.