Debra and Merina sell electronic equipment and supplies through their partnership. They wish to expand their computer lines and decide to admit Wayne to the partnership. Before admission of Wayne, Debra's capital was $200,000 and Merina's capital was $160,000, and they shared profit and loss in a ratio of 2:3, respectively. Wayne invests $70,000 cash to the partnership for 20% capital interest in the partnership. If the goodwill method is to be used, "Wayne, capital account should be credited by: (Hint: Do the important 1st step to decide whether the partnership or Wayne has goodwill.) A. $90,000 B. $70,000 C. $86,000 D. $88,000 D