Following are the capital account balances and profit and loss percentages $($indicated parenthetically$)$ for the Alden, Boyd, and Carmel partnership:

Alden $(45\%)$ $ $310,000$

Boyd $(45\%)260,000$

Carmel $(10\%)240,000$

Required:

Del Mar invests $$360,000$ in cash for a $30$ percent ownership interest. The money goes to the business. No goodwill or other revaluation is to be recorded. After the transaction, compute Boyd's capital balance.