Cooper and Evans are partners with the following capital and profit and loss percentages as of January 1, 2020 Cooper Capital Evans Capital $300,000 $200,000 (70%) (30%) Frank buys a 10% interest in the partnership for a payment of $70,000 directly to the partnership. Using the goodwill method, what is balance in Evan's capital account after admitting Frank. SHOW ALL JOURNAL ENTRIES MADE BY THE PARTNERSHIP TO ADMIT FRANK