The capital account balances for Donald & Hanes LLP on January 1, 2021, were as follows: Donald, capital $200,000 Hanes, capital 100,000 Donald and Hanes shared net income and losses in the ratio of 3:2, respectively. The partners agreed to admit May to the partnership with a 35% interest in partnership capital and net income. May invested $100,000 cash, and no goodwill was recognized. What is the balance of Hanes's capital account after the new partnership is created? Multiple Choice $84,000. $100,000. $140,000. $176,000. $200,000.