Calculato Jordon and Heidi share income equally. For the current yeat, the partnership net income is $40,000, Jardon made withdrawals of $14,000, and Heidi made withdrawals of $15,000. Ak the beginning of the year, the capital account balances were: Jordon, Capital,$40,000; Heid, Capital, $58,000 Jardon's capital account balance at the end of the year is $46,000 Ob. $74,000 c$68,000 Od. $54,000