A partnership began its first year of operations with the following capital balances: Issam, Capital: $143,000 Ziad, Capital: $104,000 Mazen, Capital: $143,000 The Articles of Partnership stipulated that profits and losses be assigned in the following manner: Issam was to be awarded an annual salary of $26,000 with $13,000 salary assigned to Mazen. Each partner was to be attributed with interest equal to 10% of the capital balance as of the first day of the year. The remainder was to be assigned on a 5:2:3 basis to Issam, Ziad, and Mazen, respectively. Each partner withdrew $15,000 per year. Assume that the net loss for the first year of operations was $26,000 with net income of $52,000 in the second year. What was the balance in Assam's Capital account at the end of the first year? A. $116,300 B. $118,300 C. $120,900 D. $126,100