Following are the capital account balances and profit and loss percentages (indicated parenthetically) for the William, Jennings, and Bryan partnership: William (40%) Jennings (40%) Bryan (20%) $230,000 180,000 160,000 Darrow invests $260,000 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, what is Jennings's capital balance? Multiple Choice $183,300 $184,400 $258,000 $180,000 B