In 2013, Three Women-S

In 2013, three women-S. Fogel, L. Feinblatt, and L. June-formed a partnership and each contributed $80 000. Profits and losses were to be shared equally. At the end of the first year of business, the partnership had a loss of $27 000. None of the partners took any withdrawals during the year. At the end of 2013, what was the updated balance in the capital account for S. Fogel?

A) $53 000
B) $89 000
C) $71 000
D) $76 000