e. $30,000 14) Puff and Smoke agreed to share profits and losses in their partnership on a 7:3 basis, respectively, after a salary allowance of $25,000 is allocated to Puff. Earnings for the period total $115,000. What will be the total amount credited to Puff's Capital account when the Income Summary account is closed? Select one: a. $25,000 b. $52,000 c. $63,000 d. $90,000 e. $88,000