On 30 June, Tom retires from the partnership Tom, Bob and Tim. The partner equity balances are Tom, Capital $30000, Current $9000; Bob, Capital $35000, Current $12000; and Tim, Capital $14000, Current $4000. The profit -and-loss sharing ratio is 1:3:2 to Tom, Bob and and Tim, respectively. Tom retires and receives $55000 cash from the partnership. The balance of Tim's capital account after Tom's withdrawal is :

The balance of Tim's current account after Tom's withdrawal is :