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Following are the capital account balances for the William, Jennings, and Bryan partnership: William (45% of gains and losses) $ 150,000 Jennings (45%) 100,000 Bryan

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

William (45% of gains and losses) $ 150,000

Jennings (45%) 100,000

Bryan (10%) 80,000

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?

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