RD formed a partnership on February 10, 20X9. R contributed cash of $150,000, while D contributed inventory with a fair value of $120,000. Due to R's expertise in selling, D agreed that R should have 60 percent of the total capital of the partnership. R and D agreed to recognize goodwill. What is the total capital of the RD partnership and the capital balance of R after the goodwill is recognized? 
Definitions:
Protobionts
Early protocell structures that are believed to have preceded true living cells, consisting of a membrane-like structure enclosing biopolymers and other organic molecules.
Genetic Material
The molecules inside cells that carry genetic information, primarily DNA, and in some viruses, RNA.
Hydrophilic Heads
Refers to the water-attracting parts of molecules (such as those in phospholipids) that are oriented towards the water phases in cell membranes or emulsions.
Transitional Forms
Fossilized remains that show intermediate characteristics between ancestral species and their modern descendants, often cited as evidence of evolution.
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