& EX A partnership has the following capital balances: Comprix (40% of gains and losses) $120,000 Heflin (30%) 220,000 Kaplan (30%) 320,000 Mahar is going to pay a total of $218,000 directly to these three partners to acquire a 25 percent ownership interest from each. Goodwill is to be recorded. What is Heflin's capital balance after the transaction? Multiple Choice $220,000 $212.700 anar is going to pay a total on D210,000 directly to these inree pa ercent ownership interest from each. Goodwill is to be recorded. alance after the transaction? Multiple Choice $220,000 $212,700 $195,000 $165.000