William (40% of gains and losses)

$220,000

Jennings (40%)

160,000

Bryan (20%)

110,000

Darrow invests $270,000 in cash for a 30 percent ownership interest. The money goes to the original partners. Goodwill is to be recorded. How much goodwill should be recognized, and what is Darrow’s beginning capital balance?

a. $410,000 and $270,000.

b. $140,000 and $270,000.

c. $140,000 and $189,000.

d. $410,000 and $189,000.