Following are the capital account balances and profit and loss percentages (indicated parenthetically) for the Alden, Boyd, and Carmel partnership:

Alden (40%)	$ 290,000
Boyd (40%)	240,000
Carmel (20%)	220,000

Required:

Del Mar invests $330,000 in cash for a 30 percent ownership interest. The money goes to the business. No goodwill or other revaluation is to be recorded. After the transaction, compute Boyd's capital balance.

\begin{tabular}{|c|c|c|} \hline Bonus to original partners & & \\ \hline Boyd's ownership share & & % \\ \hline Boyd's share of bonus & $ & \\ \hline Boyd's capital before bonus & & \\ \hline Boyd's capital after bonus & $ & \\ \hline \end{tabular}