Following are the capital account balances for the William, Jennings, and Bryan partnership: William (45% of gains and losses) Jennings (45%) Bryan (10%) $160,000 110,000 90,000 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 Jennings's capital balance