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

William (40% of gains and losses)	$	280,000
Jennings (40%)		230,000
Bryan (20%)		210,000

Darrow invests $325,000 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

a. $327,500

b. $230,000

c. $233,450

d. $234,600