The net income of the Travis and Tucker partnership is $120,000. The partnership agreement specifies that profits and losses will be shared equally after salary allowances of $150,000 (Travis) and $150.000 (Tucker) have been allocated. At the beginning of the year, Travis's Capital account had a balance of $300,000 and Tucker's Capital account had a balance of $350,000 Calculate the balance of Tucker's Capital account at the end of the year after profits and losses have been divided. 1