The capital account balances for Dina & Hanan partnership on January 1, 2018, were as follows: Dina Capital $200,000 Hanan Capital $100,000 Dina and Hanan shared net income and losses in the ratio of 3:2, respectively. The partners agreed to admit Maya to the partnership with a 35% interest in partnership capital and net income. Maya invested $100,000 cash, and no goodwill was recognized. What is the balance of Dina's capital account after the new partnership is created?

A. $140,000 B. $200,000 C. $176,000 D. $160,000