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The Thomas robin partnership agreement stipulates that profits and losses will be shared equally after salary allowances of $ 3 9 2 0 0 0

The Thomas robin partnership agreement stipulates that profits and losses will be shared equally after salary allowances of $392000 for Thomas and $194000 for Rodin. At the beginning of the year, Thomass Capital account had a balance of $804000, while Rodins Capital account had a balance of 709000. Net income for the year was $501000. The balance of Rodins Capital account at the end o year after closing is

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