A partnership has the following capital balances with partners' profit and loss percentages indicated parenthetically: Burks (30%) Donovan (30%) Watkins (40%) $160,000 260,000 360,000 Ranzilla agrees to pay a total of $259,000 directly to these three partners to acquire a 25 percent ownership interest from each. The partnership will record goodwill based on the new partner's payment. What is Donovan's capital balance after the transaction? Multiple Choice $252.600 $235,000 $195,000 $260,000