Incomplete question prevents precise calculation Steps:

• Original capitals: J $40,000 + K$160,000 = $200,000 total.
• Revaluation gain $10,000 shared equally: J +$5,000 = $45,000; K +$5,000 = $165,$210,000.
• L contributes $20,000: total capital$230,000.
• Question cuts off at "average paid in L's and," making the target (e.g., average capital, total, L's share) unclear; standard total is $230,000 (not in choices), implying possible goodwill/bonus adjustment, but insufficient details for$385,000.

Not enough information.

Final answer: Not enough information.