The capital accounts of Harrison and Marti have balances of $180,000 and $130,000, respectively, on January 1, 2010, the beginning of the current fiscal year. On April 10, Harrison invested an additional $20,000. During the year, Harrison and Marti withdrew $96,000 and $78,000, respectively, and net income for the year was $248,000. The articles of partnership make no reference to the division of net income. Based on this information, the statement of partners equity for the 2010 for the partnership would show what amount in the capital account for Harrison on December 31, 2010? a. $176,000 b. $228,000 c. $404,000 d. $52,000