Carla and Eliza share income equally. For the current year, the partnership net income is $40,000. Carla made withdrawals of $12,000 and Eliza made withdrawals of $21,000. At the beginning of the year, the capital account balances were: Carla capital, $42,000; Eliza capital, $55,000. Eliza’s capital account balance at the end of the year is (asw: $54,000)