6. The partnership agreement of Rachel and Samuel provides that interest at 14% per year is to be credited to each partner on the basis of weighted average capital balances. A summary of Sonny capital account for the year ended December 31, 2020, is as follows: (See picture attached) What amount of interest should be credited to Samuel's capital account for 2020? Balance, January 1 Additional investment, July 1 Withdrawal, September 1 Balance, December 31 P210,000 60,000 (22,500) P247.500 O P32,287.50 O P34,650.50 O P24,750.00 O P32,550.00