Partners Roger and Martin Each Have $3,000 Capital Balances and Share

Multiple Choice

Partners Roger and Martin each have $3,000 capital balances and share income and losses in a 2:1 ratio,respectively.Cash equals $1,000,noncash assets total $10,000,and liabilities are $5,000.If all the noncash assets are sold for $7,000,Martin's capital account will:

A) increase by $4,667.
B) decrease by $2,000.
C) decrease by $1,000.
D) increase by $2,333.