A partnership begins its first year with the following capital balances: Alexander, Capital Bertrand, Capital Coloma, Capital $68,000 78,000 88,000 The articles of partnership stipulate that profits and losses be assigned in the following manner. Each partner is allocated interest equal to 10 percent of the beginning capital balance Bertrand is allocated compensation of $12,000 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 $78,000 and that each partner withdraws the maximum amount allowed, what is the balance in Coloma's capital account at the end of the year