Which of the following would not cause an increase in partnership capital? Drawings Net income Additional capital investment by the partners Initial capital investment by the partners QUESTION 20 During 2020, Miami Inc. had sales revenue $1,328,000, gross profit $767,000, operating expenses $393,000, cash dividends $90,000, other expenses and losses $60,000. Its corporate tax rate is 30%. Calculate Miami's income tax expense for the year. QUESTION 21 Partners Ana, Beth, and Cathy have capital account balances of $80,000 each. The income and loss ratio is 5:2:3, respectively. In the process of liquidating the partnership, noncash assets with a book value of $64,000 are sold for $39,000. Calculate the balance of Beth's Capital account after the sale