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14. During 20X8, the DC Partnership earns $60,000 in revenue and incurs $40,000 in expenses earning a net profit of $20,000 for the year. Delta's capital balance is $30,000 during the year and Charlie's capital balance is $20,000. The following situations are independent of each other. Assume that Delta and Charlie have agreed further to allow interest of 10 percent on the weighted-average capital balance with any remaining profit to be distributed in the 55:45 ratio Under this distribution method, Delta's total allocation would be: A. $3,000 TD B. $6,750 $8,250 D) $11,250 15. During 20X8, the DC Partnership earns $60,000 in revenue and incurs $40,000 in expenses, earning a net profit of $20,000 for the year. Delta's capital balance is $30,000 during the year, and Charlie's capital balance is $20,000. The following situations are independent of each other. Now assume that the partnership agreement provides for salaries of $4,000 to Delta and $8,000 to Charlie. Any remainder is to be distributed according to the ratio of 55:45 percent. Under this distribution method, Charlie's total allocation would be: A. $20,000 (B) $11,600 C. $8,000 $3,600