The Following Information Is Available on PDC Enterprises, a Partnership

Multiple Choice

The following information is available on PDC Enterprises, a partnership, for the most recent fiscal year: $\begin{array}{llr} \text {Total partnership capital at beginning of the year } &\$1,080,000\\ \text { Partnership net income for the year } &\$1,250,000\\ \text {Withdrawals by partners during the year } &\$320,000\\ \text { Additional investments by partners during the year } &\$70,000\\\end{array}$

There are three partners in TGR Enterprises: Pearson, Darling and Cathay. At the end of the year, the partners' capital accounts were in the ratio of 2:2:1, respectively. Compute the ending capital balances of Cathay.

A) $544,000.
B) $416,000.
C) $402,000.
D) $466,000.
E) $388,000.