S, T and N have a partnership. Their capital balances are $110,000, $160,000 and $230,000, respectively. They share profits and losses 25%, 35% and 40%, respectively. F wants to become a partner with a 10 percent share in partnership capital with a $70,000 cash contribution to the partnership. Appraisal of the partnership reveals that the assets of the partnership are fairly valued. Goodwill is traceable to original partners. The correct ending capital balance under the goodwill method for partner S is: Select one: O a. $142,500 O b. $174,000 O c. $160,000 0 a $156.400