Carla and Eliza share income equally. For the current year, the partnership net income is $41,400. Carla made withdrawals of $10,300, and Eliza made withdrawals of $19,800. At the beginning of the year, the capital account balances were: Carla, Capital, $42,700; Eliza, Capital, $51,400. Eliza's capital account balance at the end of the year is