I need detailed help with steps on how to solve, be ready for follow up questions on your answer :

The capital account balances for Donald & Hanes LLP on January 1, 2011, were as follows:

Donald, capital : $200000

Henes, capital: $100000

Donald and Hanes shared net income and losses in the ratio of 3:2, respectively. The partners agreed to admit May to the partnership with a 35% interest in partnership capital and net income. May invested $100,000 cash, and no goodwill was recognized.

Question :

What is the balance of Donald's capital account after the new partnership is created? A. $84,000. B. $100,000. C. $140,000. D. $176,000. E. $200,000.

I need exact calculations on how D) was calculated.

Thanks