Oliver, Peter, and Wendell are partners in NewTech Company, an R&D firm specializing in cloud storage. Their capital balances are $30,000, $22,000, and $15,000, respectively, on November 23, 2023. They share profit and losses in the ratio of 3:2:1. Peter retires on November 23, 2023, and has agreed to accept $15,000 for his share of the partnership. Record Peter’s retirement and calculate the resulting balances in the capital accounts.