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%) $ 220,000 160,000 110,000 Darrow invests $270,000 in cash for a 30 percent ownership interest. The money goes to the original partners. Goodwill is to be recorded. How much goodwill should be recognized, and what is Darrow's beginning capital balance? Multiple Choice $410,000 and $189,000 $140,000 and $270,000 $410,000 and $270,000 $140,000 and $189,000