Question 16 Nicolo Barella is a partner in Inter Partnership. An analysis of Barella's capital account indicates that during the most recent year, he withdrew $30,000 from the partnership. His share of the partnership's net loss was $16,000 and he made an additional equity contribution of $10,000. His capital account ended the year at $150,000. What was his capital balance at the beginning of the year? Select one a $180,000 b. $186,000 c. $154,000 d. $170,000