The Partnership of Gilligan, Skipper, and Ginger Had Total Capital

The partnership of Gilligan, Skipper, and Ginger had total capital of $570,000 on December 31, 2014 as follows: $\begin{array}{lr}\text { Gilligan, Capital (30\%) } & \$ 180,000 \\\text { Skipper, Capital (45\%) } & 255,000 \\\text { Ginger, Capital (25\%) } & 135,000 \\\text { Total }&\$570,000\end{array}$ Profit and loss sharing percentages are shown in parentheses.
Assume that Professor became a partner by investing $190,000 in the Gilligan, Skipper, and Ginger partnership for a 25 percent interest in the capital and profits, and the partnership assets are revalued.Under this assumption

A) Professor's capital credit will be $150,000.
B) Gilligan's capital will be increased to $147,000.
C) total partnership capital after Professor's admission to the partnership will be $600,000.
D) net assets of the partnership will increase by $190,000, including Professor's interest.