At year-end, the Circle City partnership has the following capital balances:

Manning, Capital	$	310,000
Gonzalez, Capital		290,000
Clark, Capital		260,000
Freeney, Capital		250,000

Profits and losses are split on a 3:3:2:2 basis, respectively. Clark decides to leave the partnership and is paid $280,000 from the business based on the original contractual agreement.

Using the goodwill method, what is Mannings capital balance after Clark withdraws?

$316,000.

$330,000.

$340,000.

$325,000