Please give me a DETAILED answer for this (like show me the rules or how you got the numbers) and thank you !

E 16-12 Partner retirement entriesFair value adjustment A balance sheet at December 31, 2011, for the Beck, Dee, and Lynn partnership is summarized as follows: Assets $800,000 Liabilities $200,000 Loan to Dee 100,000 Beck capital (50%) 300,000 $900,000 Dee capital (40%) 300,000 Lynn capital (10%) 100,000 $900,000 PartnershipsFormation, Operations, and Changes in Ownership Interest Dee is retiring from the partnership. The partners agree that partnership assets, excluding Dee's loan, should be adjusted to their fair value of $1,000,000 and that Dee should receive $310,000 for her capital balance net of the $100,000 loan. The bonus approach is used; therefore, no goodwill is recorded. REQUIRED: Determine the capital balances of Beck and Lynn immediately after Dee's retirement