Problem: A partnership began on January 1, 2020, with two partners Kelsi and Ben. The partnership is called Kelsi and Ben Partnership. Kelsi contributed $74,000 cash and Ben contributed equipment with a fair market value of $176,000. The partners share profits and losses 50:50. Partners' withdrawals were $21,000 by Kelsi and $20,000 by Ben. Net income for 2020 was $137,000. What is the balance in Ben's capital account at the end of the year? $170,500 O $232,000 O $121,500 O $224,500