The partnership agreement of Reid and Simm provides that interest at 10% per year is to be credited to each partner on the basis of weighted- average capital balances. A summary of Simm's capital account for the year ended December 31, is as follows: Balance, January 1 $140,000 Additional investment, July 1 40,000 Withdrawal, August 1 (15,000) Balance, December 31 165,000 What amount of interest should be credited to Simm's capital account? A. $15,250 . $16,500 C. $17,250 D. $15,375