Following are the capital account balances for the William, Jennings, and Bryan partnership: William (40% of gains and losses) 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