A partnership has the following capital balances: 17 Comprix (40% of gains and losses) Heflin (30%) Kaplan (30%) $100,000 200,000 300,000 8 2:09:56 Mahar is going to pay a total of $200,000 directly to these three partners to acquire a 25 percent ownership interest from each. Goodwill is to be recorded. What is Heflin's capital balance after the transaction? Multiple Choice $150,000 $200,000 $175,000 $195,000