The following information was extracted from the books of Maria and Ben for the year ended 31 December 2021: DR CR Capital: Maria 60,000 Capital: Ben 120,000 Current Account: Maria 33,520 Current Account: Ben 15,560 Drawings: Maria 15,600 Drawings: Ben 23,000 Loan 200,000 Additional information: The shares of profit calculated for Maria and Ben were $56,796 and $113,592 respectively. Both partners receive a salary of $800 per month for the entire year. The partnership allows for interest on capital at 4%, while interest is charged on drawings at a rate of 8%. Calculate the balance in current account of Ben at the end of the year. a. $85,468 b. $110,592 C. $87,592 d. $118,712