Sandy and Mira have formed the SM Partnership, and have capital balances of $130,000 and $100,000, respectively, on January 1, 2017. On June 1, 2017, Mira invested an additional $30,000. Also during the year, Sandy withdrew $60,000 and Mira withdrew $48.000. Sales for the year amounted to $360,000 and expenses were $240,000. Sandy and Mira share income and losses on a 3:1 basis. Required: What is the ending capital balance for Mira, on 31/12/2017?