?

Blau and Rubi are partners who share profits and losses in
the ratio of 6:4, respectively. On May 1, year 1, their respective
capital accounts were as follows:

Blau $60,000

Rubi 50,000

On that date, Lind was admitted as a partner with a one-third
interest in capital and profits for an investment of $40,000. The
new partnership began with total capital of $150,000. Immediately
after Lind’s admission, Blau’s capital should be