A partnership has the following capital balances with partners' profit and loss percentages indicated parenthetically Harvey (50%) S80 000 Tamarin (20) $61) 000 Cathy (30%) $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 O $120.000 O $84,000 O $70,000