Apple and Orange have capital account balances at the beginning of the year of $45,000 and $75,000, respectively. The profit of the partnership is $ 30,000. The profit and loss sharing agreement calls for |(1) salary of $7,000 to Apple and $10,000 to Orange (2) 12% Interest on capital balances (3) the residual profit to be split using beginning capital balances. Orange's share of the distribution is: Option A. $12,925 Option B. $19,875 Option C. $12,400 Option D. $19,000