Partners Ken and Macki each have a $40,000 capital balance and share income and losses in a 3:2. Cash equals $20,000, noncash assets equal $120,000, and liabilities equal $60,000. If the noncash assets are sold for $80,000, the Macki's capital account will

A) decrease by $16,000.
B) decrease by $24,000.
C) increase by $24,000.
D) decrease by $40,000.


A

Business

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