Partners O, C, and S have capital account balances of $60800 each. The profit and loss ratio is 5:2:3 respectively. In the process of liquidating the partnership, noncash assets with a carrying amount of $49400 are sold for $19600. The balance of Partner C's Capital account after the sale is

1

$66760.

2

$20860.

3

$45900.

4

$54840.