Hugh and Liz formed a partnership with capital contributions of $80,000 and $120.000, respectively. Their partnership agreement called for 1) Hugh to receive $10,000 for service, 2) each partner to recove 10% of their initial capital contributions, and 3) the remaining income or loss to be divided equally net income for the current years $70.000. what amount is credited to Hugh's capital account? OA $38.000 B. $27.000 OC. $18,750 OD 143.000