Jon Johnson started the year with a capital balance of $134200. During the year, his share of partnership net income was $120700 and he withdrew $22100 from the partnership for personal use. He made an additional capital contribution of $37600 during the year. The amount of Jon Johnson's capital balance that will be reported on the year-end balance sheet will be a)$270400 b)$120700 c)$292500 d)$232800