Jan and Ben Are Partners, with Beginning Capital Balances of $70,000

Jan and Ben are partners, with beginning capital balances of $70,000 and $62,000 respectively. During the year, Jan withdrew $12,000 and Ben withdrew $23,000. The year's net income of $48,000 was distributed $19,000 to Jan and $29,000 to Ben. Calculate the ending balances in the capital accounts.

A) Jan, $58,000; Ben, $39,000
B) Jan, $77,000; Ben, $68,000
C) Jan, $90,000; Ben, $90,000
D) Jan, $70,000; Ben, $62,000