In 2013, Three Persons-P

In 2013, three persons-P. Harvey, S. Perkins, and L. Levie-joined in a partnership to train service animals for people with disabilities. Each partner contributed $20 000 at the onset, and the partnership agreement specified profits to be shared equally. At the end of 2013, the partnership had earned $78 000 and none of the partners had taken any withdrawals. How much was the updated capital account balance for P. Harvey?

A) $39 000
B) $28 000
C) $42 000
D) $46 000