15. Darrow invests $270,000 in cash for a 30 percent ownership interest. The money g oes to t original partners. Goodwill is to be recorded. How much goodwill should be recognized, and what is Darrow's beginning capital balance? a. $410,000 and $270,000. b. $140,000 and $270,000. c. $140,000 and $189,000. d. $410,000 and $189,000. 16. Darrow invests $250,000 in cash for a 30 percent ownership interest. The money goes to the business. No goodwill or other revaluation is to be recorded. After the transaction, what is Jennings's capital balance? a. $160,000. b. $168,000. C. $ 1 70,200. d. $171,200