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Accounting Layla, Sameera, and Jana are partners in the LSJ partnership. They share income/ loss in a ratio of 30% : 30% : 40% respectively.

Accounting Layla, Sameera, and Jana are partners in the LSJ partnership. They share income/ loss in a ratio of 30% : 30% : 40% respectively. On 1/1/2021, a new partner (Dana) was admitted into the partnership, forming a new LSJD partnership. To join, Dana invested cash in the business and was given a 30% interest in the new partnership. Based on her investment, Dana's capital account was credited for $54,000. If you know that the total capital for the LSJ partnership was $150,000 (before Dana was admitted), and Jana's capital became $40,400 after the transaction. 


Calculate the capital balance for Jana, before Dana was admitted. (Note: in the answer space, write only the number, with no $ signs or commas. That is, if your answer is $1,000, white it as 1000 ).

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