A partnership has the following capital balances with partners' profit and loss percentages indicated parenthetically Harvey (50%) $80,000 Tamarin (20%) $60,000 Cathy (306) $140,000 Andy is going to invest $70,000 into the business to acquire a 30 percent ownership interest Goodwill is to be recorded. What will be Andy's beginning capital balance? O $105.000 $120,000 584,000 $70,000