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 5160,000, and they shared profit and loss in a ratio of 2:3, respectively. Wayne is paying $150,000 cash in total directly to Debra and Merina for 25% capital interest in the partnership. If the goodwill method is to be used the balance in "Merina, Capital" account after Wayne joins the partnership is: (Hint: Determine whether the partnership or Wayne has goodwill and don't forget to transfer capital to Wayne.) A. $160.500 B. $214,000 C. $174,000 D. $228,000