The Prince-Robbins partnership has the following capital account balances on January 1, 2021: Prince, Capital $ 130,000 Robbins, Capital 120,000 Prince is allocated 80 percent of all profits and losses with the remaining 20 percent assigned to Robbins after interest of 7 percent is given to each partner based on beginning capital balances. On January 2, 2021, Jeffrey invests $73,000 cash for a 20 percent interest in