A partnership begins its first year of operations with the following capital balances: Winston, Capital Durham, Capital Salem, Capital 76,000 66,000 76,000 According to the articles of partnership, all profits will be assigned as follows: Winston will be awarded an annual salary of $12,000 with $6,000 assigned to Salem. . 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 $7,000 per year. The net loss for the first year of operations is $28,000 and net income for the subsequent year is $32,000. Each partner withdraws the maximum amount from the business each period. What is the balance in Winston's capital account at the end of the second year