Hawk's and Martin's capital accounts have balances of $160,000 and $140,000, respectively, as of January 1, the beginning of the current fiscal year. On April 10, Hawk invested an additional $10,000. During the year, Hawk and Martin withdrew $86,000 and $68,000, respectively, and net income for the year was $258,000. The articles of partnership make no reference to the split of net income. Based on this information, the partners' statement of wealth for the current year would show how much was in Hawk's capital account as of December 31?