Mace and Bowen are partners and share equally in income or loss. Mace's current capital balance is $171,000 and Bowen's is $150,000. Mace and Bowen agree to accept Kent with a 30% interest in the partnership. Kent invests $151,000 in the partnership. The amount credited to Kent's capital account is:

$151,000.

$180,400.

$141,600.

$124,500.

$150,000.