A partnership begins its first year with the following capital balances: Arnold Brandon Cindy $60,000 70,000 80,000 The articles of partnership stipulate that profits and losses be assigned in the following manner. Each partner is allocated interest equal to 5 percent of the beginning capital balance. Brandon is allocated compensation of $16,000 per year. Any remaining profits and losses are allocated on a 3:3:4 basis, respectively. Each partner is allowed to withdraw up to $5,000 cash per year. Assuming that the net income is $70,000 and that each partner withdraws the maximum amount allowed, what is the balance in Cindy's capital account at the end of the year? O $101,400 $96.400 $83,350 $84,000