The capital balances of Happy and Sad are as follows: Happy, Capital (20%). Sad, Capital (80%). 60,000 20,000 The net assets of the partnership approximate fair values. If Angry wants to invest in the partnership for a 20% interest, how much should Angry invest if the amount of investment must reflect the fair value of the interest acquired? how much is the adjusted capital balance of Sad after the admission of Angry?