9 Able and Baker are partners with capital balances and profit and loss sharing percentages as follow: Able: $300,000(40%) Baker: $300,000(60%) Cooper approaches the partnership and it is agreed that for a payment of $80,000, Cooper will receive a 10% interest in future partnership profits. The goodwill method is to be used. What is the balance in Able's capital account after the admittance of Cooper