A partnership has the following capital balances: comprix (30% of gains and losses) Heflin (30%) Kaplan (40%) $140,000 240,000 340,000 Mahar is going to pay a total of $238,000 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 $232,200 $215,000 $240,000 $180,000 A partnership has the following capital balances: Henry (40% of gains Thomas ( 2 0 % ) Catherine (40%) and losses) 68,000 80,000 156,000 Anne is going to invest $63,000 into the business to acquire a 30 percent ownership interest. Goodwill is to be recorded. What will be Anne's beginning capital balance? Multiple Choice $91,200 $63,000 $130,286 $110,100