Partnership retirement with asset revaluation Steps:

• Calculate revaluation gain: realizable value $116,000 - book value$90,000 = $26,000.
• Share gain equally (1:1:1 ratio): each partner's capital increases by $26,000 / 3 ≈$8,667.
• Harry's payment = his book capital + his share of gain.
• Book capitals total must equal net assets ($90,000, assuming no liabilities), but only two balances ($40,000 and 120,000 > $90,000.

Not enough information to determine Harry's book capital.

Final answer: Not enough information.