Following are the capital account balances for the William, Jennings, and Bryan partnership:

William (45% of gains and losses)	$	160,000
Jennings (45%)		110,000
Bryan (10%)		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 Jenningss capital balance?

Multiple Choice

$130,100

$140,150

$185,000

$110,000