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Partners A and B receive a salary allowance of $74,000 and $80,000, respectively, and share the remainder equally. If the company earned $92,000 during the

Partners A and B receive a salary allowance of $74,000 and $80,000, respectively, and share the remainder equally. If the company earned $92,000 during the period, what is the effect on B's capital? a. $49,000 increase b. $43,000 increase c. $80,000 increase d. $31,000 decrease

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