Jordon and Heidi share income equally. For the current year, the partnership net income is $40,000 . Jordon made withdrawals of $14,000, and Heidi made withdrawals of $15,000 . At the beginning of the year, the capital account balances were: Jordon, capital, $40,000? Heidi, capital, $58,000 . Jordon's capital account balance at the end of the year is

a. $68,000
b. $54,000
c. $74,000
d. $46,000


d

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