Cox, North, and Lee form a partnership. Cox contributes $198,000, North contributes $165,000, and Lee contributes $297,000. 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 $181,000 for its first year, what amount of income is credited to Cox's capital account? (Do not round your intermediate calculations.) O $81,450 O $60,333. O $54,300 O $61.800 O $45,250