Profits and losses are split on a 3:3:2:2 basis, respectively. Clark decides to leave the partnership and is paid $90,000 from the business based on the original contractual agreement. 13. Using the goodwill method, what is Manning's capital balance after Clark withdraws? a. $133,000 b $137,500:. c. $140,000. ; d $145,000: 14. If instead the partnership uses the bonus method, what is the balance of Manning's capital account after Clark withdraws? a. $100,000. b. $126,250. c. $130,000. d $133,750. and 16 are independent problems based on the following capital account balances: 15. Darrow invests $270,000 in cash for a 30 percent ownership interest. The money goes to the original partners. Goodwill is to be recorded. How much goodwill should be recognized, and what is Darrow's beginning capital balance? a. $410,000 and $270,000. b. $140,000 and $270,000. c. $140,000 and $189,000. d. $410,000 and $189,000, 16. Darrow invests $250,000 in cash for a 30 percent ownership interest. The money goes to the business. No good.will or other revaluation is to be recorded. After the transaction, what is Jennings's capital balance