Assume the partnership of Dean, Hardin, and Roth has been in existence for a number of years. Dean decides to withdraw from the partnership when the partners' capital balances are as follows: 
An appraisal of the business and its property estimates the fair value to be $100,000. Dean has agreed to receive $64,000 in exchange for his partnership interest.
What are the remaining partners' capital balances after Dean's interest is dissolved, assuming the bonus method is applied?
Definitions:
Discrepancy
A difference or inconsistency between two or more facts, figures, or points of view.
Inequity
The perception or reality of unfair treatment or disparity in resources, rewards, or opportunities among individuals or groups, leading to dissatisfaction and demotivation.
Distributive Fairness
A principle of equitable allocation of resources among individuals, focusing on the fairness of outcomes achieved from decisions.
Equity
The principle of fairness or justice in the distribution of resources, rewards, and treatment among individuals or groups.
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