Un June 30, the balance sheet for the partnership of Ace, Deuce, and Trey, including their respective profit-and-loss ratios, was as follows; Assets; at cost $300,000 Ace, loan $15,000 Ace, capital (20%) 70,000 Deuce, capital (20%) 65,000 Trey, capital (60%) 150.000 $300,000 Total liabilities and equity Ace has decided to retire from the partnership and by mutual agreement, the assets are to be adjusted to their fair value of $360.000 at June 30. It was agreed that the partnership would pay Ace $102,000 cash for Ace's capital interest, exclusive of the amount due on the loan, which is to be repaid in full. No goodwill is to be recorded in this transaction. After Ace's retirement, what are the capital account balances of Deuce and Trey, respectively? (Hint: Allocate the amount of re-valuation for assets first, then determine whether any bonus is paid to Ace. I.e. this is a combination of two methods: revaluation and bonus. Also, writing out the entries should help.) A. $77,000 and $186,000. OB. $73,000 and $174,000. OC. $72,000 and $171,000. OD. $65,000 and $150,000.