The A and B partnership agreement stipulates that profits and losses will be shared equally after salary allowances of $$80700$ for A and $$39200$ for B$.$ At the beginning$*$of the year, A$\text{'}$s capital account had a balance of $$79000,$ while B$\text{'}$s capital account had a balance of $$69300.$ Profit for the year was $$104000.$ The balance of B$\text{'}$s capital account at the end of the year after closing is $$119900.$ $$39200.$ $$100550.$ $$72750.$