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

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