J, K and L have been partners for many years. J and K acquire L's partnership interest for $300,000, using their personal assets. J contributes $100,000 and K contributes $200,000 for the transaction. The partners' capital balances before L's retirement and their income/loss sharing percentages are as follows:

Partner	Capital Balance	Income Share
J	$ 80,000	15%
K	140,000	25%
L	225,000	60%
Totals	$445,000	100%

Assuming J and K maintain their relative income sharing ratio, after L's departure, J's capital balance will be?