The capital account balances for Alpha & Beta LLP on January 1, 2015, were as follows

Alpha, capital...........200,000

Beta, capital............100,000

Alpha and Beta shared net income and losses in the ratio of 3:2, respectively. The partners agreed to admit Gamma to the partnership with a 35% interest in partnership capital and net income. Gamma invested $100,000 cash, and no goodwill was recognized.

What is the balance of Beta's capital account after the new partnership is created? (Hint: compute Gamma's capital account balance first)