Cox, North, and Lee form a partnership. Cox contributes $$195,000,$ North contributes $$162,500,$ and Lee contributes $$292,500.$ Their partnership agreement

calls for the income or loss division to be based on the ratio of capital invested. If the partnership reports income of $$168,000$ for its first year, what amount of

income is credited to Cox's capital account?

Note: Do not round your intermediate calculations.