Fred and Barney started a partnership. Fred invested $10,500 in the business and Barney invested $19,000. The partnership agreement stipulated that profits would be divided as follows: Each partner would receive a 10% return on invested capital with the remaining income being distributed equally between the two partners. Assuming that the partnership earned $25,000 during an accounting period, the amount of income assigned to the two partners would be: A. Fred $ 9,975 Barney $ 9,125 $ 10,500 $ 14,500 B. C. $ 12,500 $ 12,500 D. $ 12,075 $ 12,925