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A partnership has the following capital balances: A partnership has the following capital balances: Comprix (56% of gains and losses) $146,660 Heflin (25%) 246,666 Kaplan

A partnership has the following capital balances:

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A partnership has the following capital balances: Comprix (56% of gains and losses) $146,660 Heflin (25%) 246,666 Kaplan (25%) 346,660 Mahar is going to pay a total of $240,000 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

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