The capital account balances for Donald & Hanes LLP on January 1, 2011, were as follows:

Donald, capital : $200000

Henes, capital: $100000

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 Donald's capital account after the new partnershipis created?

a)84000

b) 100,000

c) 140,000

d) 176,000