The net income of the David and Tucker partnership is $125200. The partnership agreement specifies that profits and losses will be shared equally after salary allowances of $100800 (David) and $149100 (Tucker) have been allocated. At the beginning of the year, David's Capital account had a balance of $250900 and Tucker's Capital account had a balance of $325300. What is the balance of Tucker's Capital account at the end of the year after profits and losses have been divided? $412050 O $387650 O $50650 O $325300 The net income of the Donald and Browning partnership is $451000. The partnership agreement specifies that Donald and Browning have a salary allowance of $116000 and $189000, respectively. The partnership agreement also specifies an interest allowance of 10% on capital balances at the beginning of the year. Each partner had a beginning capital balance of $294000. Any remaining net income or net loss is shared equally. What is the balance of Browning's Capital account at the end of the year after net income has been divided? $556000 O $480400 O $524000 O $512400