The partnership agreement provided for a salary allowance of $6,000 per month to partner X, and the balance to be divided equally between partners X and Y. X made no additional partnership investments during the year, but withdrew $7,000 per month. Net income for the year was $120,000. The net change in X's lopital account was a: on Select one: O A. $60,000 increase B. $12,000 decrease C. $54,000 decrease D. $12,000 increase