Two partners $($X and Y$)$ have equal balances in their capital accounts and have agreed to share profits and losses on a $55$:$45$ basis, respectively. When partnership assets are liquidated, partner Y$\text{'}$s capital account will be increased for

Multiple choice question.

$55\%$ of gains on sales of partnership assets.

$50\%$ of gains on sales of partnership assets.

$45\%$ of gains on sales of partnership assets.