please show work. thanks

A partnership begins its first year of operations with the following capital balances: According to the articles of partnership, all profits will be assigned as follows: - Winston will be awarded an annual salary of $20,000 with $10,000 assigned to $ alem. - The partners will be attributed interest equal to 10 percent of the copital balance as of the lirst day of the yeat: - The remainder will be assigned on a 523 basis, respectively. - Each partner is allowed to withdraw up to $10,000 per yeac, The net loss for the first year of operations is $20,000 and net income for the subsequent year is $40,000, Each partrer withdraxs the maximum amount from the business each period. What is the balance in Winston's capital account at the end of the secand year? Multiple Choice $102600 5109,200 5100+600 $104400