The net income of the Richard and Tucker partnership is $125200. The partnership agreement specifies that profits and losses will be shared equally after salary allowances of $100800 (Richard) and $149800 (Tucker) have been allocated. At the beginning of the year, Richard's Capital account had a balance of $250400 and Tucker's Capital account had a balance of $324200. What is the balance of Tucker's Capital account at the end of the year after profits and losses have been divided? $411300$386900$324200$50300