9. The Raney and Kiser partnership agreement stipulates that profits and losses will be shared equally after salary allowances of $200,000 for Raney and $100,000 for Kiser. At the beginning of the year, Raney's Capital account had a balance of $400,000, while Kiser' Capital account had a balance of $350,000. Net income for the year was $250,000. The balance of Kiser' Capital account at the end of the year after closing is A. $475,000. B. $100,000. C. $425,000. D. $450,000.