A partnership has the following capital balances with partners' profit and loss percentages indicated parenthetically: Henry (40%) Thomas (25%) Catherine (35%) $ 80,000 100,000 140,000 Anne is going to invest $81,000 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 $96,000 $81,000 $120,300 $137,143