Abby and Ealey are partners who share income in the ratio of 2:1 and have capital balances of $66,400 and $30,100, respectively. With the consent of tlailey, Sandra boys one-half of Abby's interest for $44,700. For what amount will Abby's capital account be debited to record admission of Sandra to the partnership? a. $44700 b. 166,400 c. 310.100 d. 333.205