Following are the capital account balances and profit and loss percentages (indicated parenthetically) for the William, Jennings, and Bryan partnership:

William (40%)	$	200,000
Jennings (40%)		150,000
Bryan (20%)		130,000

Darrow invests $250,000 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 Jenningss capital balance?

Multiple Choice

• $162,400

• $150,000

• $225,000

• $159,300