Following are the capital account balances and profit and loss percentages (indicated parenthetically) for the William, Jennings, and Bryan partnership: William (45%) Jennings (45%) Bryan (10%) $360,000 310,000 290,000 Darrow invests $425.000 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 O $312.850 $437,500 O $310,000 S314,275