Ray, Jake and Poki started off a partnership firm on July 31, 2018. They decided to share profits equally, but also inserted a clause in the partnership agreement whereby any loss suffered would be borne in the ratio 3:2:1. For the year ended December 31, 2018, the firm earned a net income of $45,000. However, for the year ended December 31, 2019, the firm incurred a loss of $60,000. Assuming that Donald had an initial capital contribution of $40,000 and made no further withdrawals. What is the balance of Donald's Capital account as of December 31, 2019? (Assume that none of the partners made any further contributions to their capital accounts.)