19. A partnership has the following account balances: Cash, $50,000; Other Assets, $600,000; Liabilities, $240,000; Nixon, Capital (50 percent of profits and losses). $200,000; Hoover, Capital (20 percent). $120,000; and Polk, Capital (30 percent), $90,000. Each of the following questions. should be viewed as an independent situation: a. Grant invests $80,000 in the partnership for an 18 percent capital interest. Goodwill is to be recognized. What are the capital accounts thereafter? b. Grant invests $100,000 in the partnership to get a 20 percent capital balance. Goodwill is not to be recorded. What are the capital accounts thereafter? the following capital account balances on January 1, 2021