Assume the following partnership scenario: Alfalfa (50%), Darla (25), Spanky (12.5%) and Stymie (12.5%) share ownership in their company. Upon establishing this company, the following details capital contribution; Alfalfa contributed 40% of capital, Darla contributed 30% of capital, and Spanky and Stymie each contributed 15% of capital. Assuming that earnings are allocated based on the contribution base method, how would the annual earnings of $78,000 be distributed? O This cannot be determined with the information provided. O Alfalfa's capital account increases by $39.000. Darla's capital account increases by $19.500 Spanky and Stymie's capital accounts each increase by $9.750. Alfalfa's capital account increases by $39.000 because he owns most of the partnership. The remaining $39.000 is distributed evenly among Darla Spanky. and Stymie. $31200 increases Alfalfa's capital account. $23.400 increases Darla's capital account. Spanky and Stymie's capital accounts are each increased by $11.700