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 S Compute the amount of goodwill to be recorded upon Del Mar's investment. Implied partnership value based on Del Mar's investment Total partnership capital before goodwill recognition Goodwill recognized upon Del Mar's investment Required A $ 0 Required B >