A partnership begins its first year of operations with the following capital balances:

Partner A, Capital	$	82,000
Partner B, Capital		72,000
Partner C, Capital		82,000

According to the articles of partnership, all profits will be assigned as follows:

• Partner A will be awarded an annual salary of $18,000 with $9,000 assigned to Partner C.
• The partners will be attributed interest equal to 10 percent of the capital balance as of the first day of the year.
• The remainder will be assigned on a 5:2:3 basis, respectively.
• Each partner is allowed to withdraw up to $5,000 per year.

The net loss for the first year of operations is $30,000 and net income for the subsequent year is $35,000. Each partner withdraws the maximum amount from the business each period. What is the balance in Partner As capital account at the end of the second year?