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The XYZ Partnership has the following balance sheet at January 1, 2023, prior to the admission of new partner, Shana. Cash and current assets $

The XYZ Partnership has the following balance sheet at January 1, 2023, prior to the admission of new partner, Shana. Cash and current assets $ 139,000 Liabilities $ 152,000 Land 234,000 Adams, capital 26,000 Building and equipment 130,000 Barnes, capital 52,000 Cordas, capital 117,000 Davis, capital 156,000 Total $ 503,000 Total $ 503,000 Shana acquired a 20% interest in the partnership by contributing a total of $171,500 directly to the other four partners. No goodwill is to be recorded. Profits and losses have previously been split according to the following percentages: Xdams, 15%, Yarnes, 35% and Zordas, 50%. After Shana made his investment, what were the individual capital balances

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