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 $177,000 for its first year, what amount of income is credited to Cox's capital account? (Do not round your intermediate calculations.)

Multiple Choice

• $60,600.

• $79,650.

• $44,250.

• $53,100.

• $59,000.