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Partners A and B each receive a salary allowance of 27,000,and share the remainder equally. If the company earned $30,000 during the period, what is

Partners A and B each receive a salary allowance of 27,000,and share the remainder equally. If the company earned $30,000 during the period, what is the effect on A's capital?

a)21,000 increase

b)12,000 decrease

c)12,000 increase

d)15,000 increase

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