The net income of the Jason and Browning partnership is $445000. The partnership agreement specifies that Jason and Browning have a salary allowance of $111000 and $185000, 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 $293000. 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? $507300 $552500 $474300 $519500