A partnership has the following capital balances: Henry (40% of gains and Thomas (20%) Catherine (40%) $56,000 70,000 132,000 losses) Anne is going to invest $120,000 into the business to acquire a 35 percent ownership interest. Goodwill is to be recorded. What will be Anne's beginning capital balance? Multiple Choice $90,300 $132,300 $120,000 $138,923