Den and Mars sell electronic equipment and supplies through their partnership. They wish to expand their computer lines and decide to admit Wendy to the

partnership.Before admission of Wendy , Den's capital was $200,000 and Mars's capital was $160,000, and they shared profit and loss in a ratio of 2:3,

respectively.

Wendy invested $120,000 cash to the partnership for one-third capital interest in the partnershfo. If the revaluation method is to be used to adjust inventory,

Mars'capital" account should be: