Cox, North, and Lee form a partnership. Cox contributes $183,000, North contributes $152.500, and Lee contributes $274,500. 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 $176,000 for its first year, what amount of income is credited to Cox's capital account? (Do not round your intermediate calculations.) O $60,300 O $79.200 O $52.800 O $44,000 O $58,667