Franco and elisa share income equally. during the current year the partnership net income was $40,000. franco made withdrawals of $12,000 and elisa made withdrawals of $17,000. at the beginning of the year, the capital account balances were: franco capital, $40,000; elisa capital, $58,000. franco’s capital account balance at the end of the year is

$48,000

Explanation:

As Franco and Elisa share income equally, Franco share in net income is $20,000 (50% of $40,000)

The capital account balance of Franco (before withdrawal) would be = $40,000 (capital at beginning of the year) +$20,000 = $60,000

Franco made withdrawal of $12,000, therefore, Franco’s capital account balance at the end of the year will be = $60,000 - $12,000 = $48,000

his average speed in km per hour is ≈ 55.4 km/h and about 15.4 m/s.

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