According to the articles of partnership, all profits will be assigned as follows: - Winston will be awarded an annual salary of $20,000 with $10,000 assigned to Salem. - The partners will be attributed interest equal to 10 percent of the capital balance as of the first day of the year. - The remainder will be assigned on a 5:2:3 basis, respectively. - Each partner is allowed to withdraw up to $10,000 per year. The net loss for the first year of operations is $20,000, and net income for the subsequent year is $40,000. Each partner withdraws the maximum amount from the business each period. What is the balance in Winston's capital account at the end of the second year? a. $102,600 b. $104,400 c. $108,600 d. $109,200