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Kara Johnson and Tyler Jones are partners, and each has a capital balance of $117,000. To gain admission to the partnership, Raiden Nash pays $70,000

Kara Johnson and Tyler Jones are partners, and each has a capital balance of $117,000. To gain admission to the partnership, Raiden Nash pays $70,000 directly to Johnson for one-half of her equity. After the admission of Nash, the total partners' equity in the records of the partnership will be

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