Cox, North, and Lee form a partnership. Cox contributes $186,000, North contributes $155,000, and Lee contributes $279,000. 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 $171,000 for its first year, what amount of income is credited to Cox's capital account? (Do not round your intermediate calculations.)

$57,000.

$58,800.

$51,300.

$76,950.

$42,750.