David,Chris and John Formed a Partnership on July 31,2017

David,Chris and John formed a partnership on July 31,2017.They decided to share profits equally,but inserted a clause in the partnership agreement where any losses would be allocated in the ratio of 4:3:2,respectively.For the year ended December 31,2017,the firm earned a net income of $47,000.However,for the year ended December 31,2018,the firm incurred a loss of $65,000.Assuming that John had an initial capital contribution of $36,000 and made no withdrawals,what is the balance of John's Capital account as of December 31,2018? (Assume that none of the partners made any further contributions to their capital accounts. )

A) $37,222
B) $36,000
C) $51,667
D) $34,778