Paul and Roger Are Partners Who Share Income in the Ratio

Paul and Roger are partners who share income in the ratio of 3:2. Their capital balances are $90,000 and $130,000, respectively. The partnership generated net income of $50,000 for the year. What is Paul's capital balance after closing the revenue and expense accounts to the capital accounts?

A) $108,000
B) $120,000
C) $115,000
D) $180,000