Caitlin, Chris, and Molly are partners and share income and losses in a 3:4:3 ratio (in ratio form: Caitlin, 3/10; Chris, 4/10; Molly, 3/10). The partnerships capital balances are Caitlin, $136,000; Chris, $96,000; and Molly, $116,000. Paul is admitted to the partnership on July 1 with a 10% equity and invests $76,000. The balance in Pauls capital account immediately after his admission is: