The balance sheet of Ryan and Peter firmas on December 31, 2017, is given below Labite) Cash $13,000 accounts Receivable 25.000 Furniture $15.000 Accounts Payable 12.000 Other abilities 25.000 Partner's Equity 40.000 Fyan Capital 6.000 Peter, Capital 198.00 Total abilities and patterseauty 30.000 Equipment Oxher assets 30.000 Total assets 198.000 Ryan and Peter Share profits in the ratio 32. They have decided to date the partnership with effect. The accounts payable were settled 10.000 due to the poor financial condition of the partnership firm. As a result, Ryan's capital account will be credited by