Brown pays $90,000 to the Tripper Sprung Partnership in exchange for 30% ownership. Before the admission of Brown, the other partners had the following capital accounts and profit and loss sharing percentages:

Tripper: $70,000 (60%)

Sprung : $50,000 (40%)

Using the bonus method, what will be the balance in Sprungs capital account after the admission of Brown.

2.