Your client contributed $120,000 to ABC Partnership in 2018 as his original capital investment, in exchange for a partnership interest. Your client's share of ABC's net income was $15,000 in 2018, $20,000 in 2019, and $25,000 in 2020. He took a $20,000 withdrawal/distribution from the partnership in 2020, and didn't take any withdrawals / distributions in 2018 or 2019. Using the information provided above, and the chart that is provided below (only included to assist with the calculation- you don't need to input numbers into the actual chart), indicate what would be the balance of your client's partnership capital account as of December 31, 2020 ?