Elena and Noah share income equally. For the current year, the partnership net income is $80,000. Elena made withdrawals of $28.000 and Noah made withdrawals of $30,000. At the beginning of the year, the capital account balances were: Elena, Capital, $84,000: Noah, Capital, $116,000. Noah's capital account balance at the end of the year is $126.000 $86,000 $186.000 $156,000