The Following Balance Sheet Information Is for the Partnership of Abel

The following balance sheet information is for the partnership of Abel, Boule, and Cayman: Figures shown parenthetically reflect agreed profit and loss sharing percentages. If assets on the initial balance sheet are fairly valued, Abele and Boule consent and Dann pays Cayman $225,000 for his interest; the revised capital balances of the partners would be

A) Abele, $315,000; Boule, $495,000; Dann, $450,000.
B) Abele, $315,000; Boule, $495,000; Dann, $420,000.
C) Abele, $300,000; Boule, $570,000; Dann, $450,000.
D) Abele, $300,000; Boule, $480,000; Dann, $420,000.