A partnership has the following capital balances:

Profits and losses are split as follows: Artur $(20\%),$ Bella $(30\%),$ and Callo $(50\%).$ Callo wants to leave the partnership and is paid

$$100,000$ from the business based on provisions in the articles of partnership.

Required:

Assuming the partnership uses the bonus method, compute the balance of Bella's capital account after Callo withdraws.

Note: Amounts to be deducted should be indicated with minus sign.

$*$Red text indicates no response was expected in a cell or a formula$-$based calculation is incorrect; no points deducted.