The following balances as of the end of 2022 for the partnership of X, Y, and Z, together with their respective profit a

[answerhappygod]

The following balances as of the end of 2022 for the partnership
of X, Y, and Z, together with their respective profit and loss
percentages, were as follows:

Assets - 360,000; X, loan - 18,000; X, capital (20%) - 84,000; Y,
capital (20%) - 78,000; Z, capital (60%) - 180,000

X decided to retire from the partnership. Parties agreed to adjust
the assets to their fair market value of 420,000 as of December 31,
2022. X will be paid 98,000 for X’s total partnership interest
(amount is inclusive of X loan). No goodwill is to be
recorded.


After X’s retirement, what will be the balance of Y’s
capital account?