On April 30,20I4, the partnership of ABC Associates had the following balance sheet:
Total assets, at cost $500,000
Loan payable to Atkins$195,000
Capital-Atkins (20% interest in profits)60,000
Capital-Bodkins (30%)110,000
Capital-Calkins (50%)135,000
Total liabilities and capital$500,000
Atkins is retiring as of April 30,2014. The partnership's assets have been appraised at $650,000, and the partnership records the appraised value. The partnership agrees to pay $150,000 for Atkins's capital interest. Atkins's loan will remain, and will continue to be paid, with interest, over the next several years. No goodwill is to be recorded in connection with Atkins's retirement.
Required
Calculate the capital balances of Bodkins and Calkins immediately after recording the retirement of Atkins.