The partnership agreement provided for a salary allowance of $12.000 per month to parinor X, and the balance to be divided equaly between pariners X and Y. X made no additional portnersnip investments during the year but withdrew $14,500 per month. Net income for the year was $240,000. The not change in X's capital account was a: Select one: a. Increase $12,000 b. Increaso $18.000 ~ c. Docroaso $ 30.000 d. Increpse $ 48 000