apple and ben sell electronic equipment and supplies through their partnership. They wish to expand their computer lines and decide to admit Wendy to the

partnership. Before admission of Wendy, apple capital was $200,000 and ben's capital was $160,000,and they shared profit and loss in a ratio of 2:3,

respectively.

wendy invests $80,000 cash to the partnership for 20% capital interest in the partnership.If the goodwill method is to be used,"wendy,capital" account should be credited by