Carla and Eliza share income equally. For the current year, the partnership net income is $40,000 . Carla made withdrawals of $12,000 and Eliza made withdrawals of $21,000 . At the beginning of the year, the capital account balances were: Carla capital, $42,000? Eliza capital, $55,000 . Eliza's capital account balance at the end of the year is
a. $34,000
b. $54,000
c. $78,000
d. $75,000
b
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