A partnership began its first year of operations with the following capital balances Young, Capital $143,000 Eaton Capital $104,000 Thurman, Capitals 143,000 The Artides of Partnership stipulated that profits and losses be assigned in the following mannen Young was to be awarded an annual salary of $26,000 and $13,000 salary was to be awarded to Thurman, 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 5:23 basis to Young, Eaton, and Thurman, respectively. Each partner withdrew $13,000 per year on 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 Young's Capital account at the end of the second year? Select one a $133,380. ob $84,760 Oc$105,690 Od $71,760 O $132 860