Linda, Sue, and Darlene are partners in Designs Unlimited. Their capital balances are $150,000,
$140,000 and $250,000 respectively on March 15, 2014. They share income and losses in the ratio of 2:2:2. Darlene retires on March 15, 2014, and has agreed to accept $300,000 for her share of the partnership. Record Darlene’s retirement and calculate the resulting balances in the capital accounts.