The total column of the Partners Capital Statement for DeltaBell Company is as follows: Capital, January1 Additional investment Drawings Net income The partnership has three partners. The first two partners have ending capital balances that are equal. The ending balance of the third partner is half of the ending balance of the first partner. What is the ending capital balance of the third partner? 240,000 360,000 720,000 a) $264,000 b) $192,000 c) $240,000o d) $288,000