A partnership begins its first year with the following capital balances: Alexander, Capital Bertrand, Capital Coloma, Capital $48,000 58,000 68,000 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 $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 $4,000 cash per year. Assuming that the net income is $58,000 and that each partner withdraws the maximum amount allowed, what is the balance in Coloma's capital account at the end of the year? Multiple Choice $80,640 $74,800 $73,260 $84,640