$11$

RD formed a partnership on February $10,209.$ R contributed cash of $$150,000,$ while $D$ contributed inventory with a fair value of $$120,000.$ Due to $R\text{'}$s expertise in selling, $D$ agreed that $R$ should have $60$ percent of the total capital of the partnership. $R$ and $D$ agreed to recognize goodwill. What is the total capital of the RD partnership and the capital balance of $R$ after the goodwill is recognized?

$\backslash$table$[[,$Total Capital,R$,$ Capital$],[$A$),$$$450,000,$$$270,000$