Capital balances under the bonus and goodwill methods. A partnership has assets of $210,000 and liabilities of $95,000. The capital information for the current partners is as follows: Given the above...

Capital balances under the bonus and goodwill methods. A partnership has assets of $210,000 and liabilities of $95,000. The capital information for the current partners is as follows:

Given the above information, respond to each of the following independent fact situations:

1. Assuming new Partner D acquired 20% of Partner B’s interest from B for consideration of $15,000, what is Partner B’s capital balance after this transaction?