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Jordon and Heidi share income equally. For the current year, the partnership net income is $40,000. Jordon made withdrawals of $14,000, and Heidi made withdrawals of $15,000. At the beginning of the year, the capital account balances were: Jordon, capital, $40,000; Heidi, capital, $58,000. What is Jordon's capital account balance at the end of the year.

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