Carla and Eliza share income equally. For the current year, the partnership net income is $43,400. Carla made withdrawals of $10,900, and Eliza made withdrawals of $15,100. At the beginning of the year, the capital account balances were: Carla, Capital, $41,000; Eliza, Capital, $49,300. Eliza's capital account balance at the end of the year is Oa. $55,900 Ob. $49,300 Oc. $86,100 Od $71,000