three partners. On February $29,2024,$ the three partners, M$.$ Martin, H$.$ Clark, and A$.$Lewi, have capital balances of $$83,640,$ $$70,860,$ and $$42,600,$ respectively. The profit and loss ratio is $4$:$3$:$1.$ On March $1,2024,$ Clark withdraws from the partnership and the remaining partners agree to pay him $$88,560$ cash from the partnership assets.After Clark leaves, Martin and Lewi agree to a $4$:$2$ profit ratio. During the year ended February $28,2025,$ the partnership earns a profit of $$23,640.$ Neither Martin nor Lewi makes any withdrawals because the partnership is short of cash after paying Clark. On March $1,2025,$ Martin and Lewi agree to admit C$.$ Walker to the partnership with a $45\%$ interest for $$73,800$ cash. After Walker is admitted, the new profit and loss ratio will be $4$:$2$:$5$ for Martin, Lewi, and Walker, respectively.What are the balances in Martin's and Lewi's capital accounts after Clark leaves the partnership?M$.$ Martin, CapitalA. Lewi, Capital