Paul and Roger are partners who share income in the ratio of 3:2 . Their capital balances are $90,000 and $130,000, respectively. Income Summary has a credit balance of $50,000 after the second closing entry. What is Roger's capital balance after closing Income Summary to the capital accounts?

a. $155,000
b. $150,000
c. $110,000
d. $115,000


b

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