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Kayla Smith and Maria Clark decide to form a partnership. Kayla invests cash of $5,000 while Maria invests inventory valued at $7,000 and cash of

Kayla Smith and Maria Clark decide to form a partnership. Kayla invests cash of $5,000 while Maria invests inventory valued at $7,000 and cash of $2,000. The balance in Maria's capital account after formation is:

a) $9,000

b) $7,000

c) $5,000

d) $14,000

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