Net income of the Gary and Browning partnership ? (19)

-/1 O $514800 O $470800 O $517000 O $561000 !!! *** The net income of the Gary and Browning partnership is $440000. The partnership agreement specifies that Gary and Browning have a salary allowance of $110000 and $176000, respectively. The partnership agreement also specifies an interest allowance of 10% on capital balances at the beginning of the year. Each partner had a beginning capital balance of $308000. Any remaining net income or net loss is shared equally. What is the balance of Browning's Capital account at the end of the year after net income has been divided