A partnership begins its first year with the following capital balances: Alexander, Capital Bertrand, Capital Coloma, Capital $72,080 82,888 92,888 The articles of partnership stipulate that profits and losses be assigned in the following manner. Each partner is allocated interest equal to 6 percent of the beginning capital balance. Bertrand 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 54.000 cash per year. Assuming that the net income is $82000 and that each partner withdraws the maximum amount allowed. what is the balance in Coloma's capital account at the end of the year? Multiple Choice $114.016 $119.016 $98.844 $97.520