Following are the capital account balances and profit and loss percentages (indicated parenthetically) for the Alden, Boyd, and Carmel partnership: Alden (40%) Boyd (40%) Carmel (20%) $ 220,000 160,000 110,000 Del Mar invests $270,000 in cash for a 30 percent ownership interest. The money goes to the original partners. Goodwill is to be recorded. Required: a. Compute the amount of goodwill to be recorded upon Del Mar's investment. b. Del Mar's beginning capital balance. Required A Required B Del Mar's beginning capital balance. Total partnership capital Del Mar's ownership percentage Del Mar's capital balance $ 270,000 30% $ 81,000