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Nabb & Fry Co. partners' capital is $90,000 and 70,000 respectively, net income is $31,000. Interest allowances are Nabb $7,000 and Fry $5,000, salary allowances

Nabb & Fry Co. partners' capital is $90,000 and 70,000 respectively, net income is $31,000. Interest allowances are Nabb $7,000 and Fry $5,000, salary allowances are Nabb $15,000 and Fry $10,000, and the remainder is shared equally. What is the increase or decrease in each partner's capital account

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