Barber and Atkins are partners in an accounting firm and share net income and loss equally. Barber's beginning partnership capital balance for the current year is $313,000, and Atkins' beginning partnership capital balance for the current year is $114,000. The partnership had net income of $120,000 for the year. Barber withdrew $77,000 during the year and Atkins withdrew $51,000. What is Barber's ending equity?

Multiple Choice

$356,000

$433,000

$296,000

$97,000

$373,000