The net income of the Travis and Tucker partnership is $190,000. The partnership agreement specifies that profits and losses will be shared equally after salary allowances of $120,000 (Travis) and $170,000 (Tucker) have been allocated. At the beginning of the year, Traviss Capital account had a balance of $250,000 and Tuckers Capital account had a balance of $310,000.

Calculate the balance of Tucker's Capital account at the end of the year after profits and losses have been divided.