Following are the capital account balances and profit and loss percentages (indicated parenthetically) for the Alden, Boyd, and Carm partnership: Required: Del Mar invests $300,000 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, compute Boyd's capital balance. Following are the capital account balances and profit and loss percentages (indicated parenthetically) for the Alden, Boyd, and Carm partnership: Required: Del Mar invests $300,000 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, compute Boyd's capital balance