HIN Partners A and B have formed the CH Partnership, and make an investment at the begging of 2017, On June 1, 2017, A invested an additional 10000. Also during the year, B withdrew 20,000 and A withdrew 15,000. Sales for the year amounted to 480,000, cost of goods sold were 120,000 and operating expenses OMR 40000. A and B share income and losses on a 6:4 basis. The closing balance of Partner Bis OMR180000 The opening balance of capital Bat the begging of 2017 is: Select one: O a. None of the options O b. OMR72000 c. OMR120000 O d. OMR90000