Carla and Eliza share income equally. For the current year, the partnership net income is $42,100. Carla made withdrawals of $10,400, and Eliza made withdrawals of $17,900. At the beginning of the year, the capital account balances were: Carla, Capital, 542,700 ; Eliza, Capital, 548,400 . Eliza's capital account balance at the end of the year is a. 569.450 b. $87,350 C. 551.550 d. 548,400