An existing partnership reports the following capital accounts: $92,000 86,000 75,000 Eggert, capital Frank, capital Gigoly, capital The three partners share income as follows: Eggert, 40 % ; Frank, 30%; Gigoly, 30%. Hui buys a 15% interest in the partnership by paying $60,000 into the partnership. Using the recognition of implied goodwill approach, Frank's capital balance after the addition of Hui to the partnership will be: a. $112,100 b. $130,100 c. $ 93,900 d $104.000