Please help with question...................................

A partnership begins its first year with the following capital balances: Alfred, Capital $66, ooo Bernard, Capital 76, ooo Collins, Capital 86, ooo The articles of partnership stipulate that profits and losses be assigned in the following manner: Each partner is allocated interest equal to 8 percent of the beginning capital balance. Bernard is allocated compensation of $10,000 per year. Any remaining profits and losses are allocated on a 3:3:4 basis, respectively. Each partner is allowed to withdraw up to $6,000 cash per year. Assuming that the net income is $76,000 and that each partner withdraws the maximum amount allowed, what is the balance in Collins capital account at the end of that year?