Peter and Bob formed a partnership on January 1, 2003. Bill contributed capital of $100,000. Bob contributed capital of $20,000 and agree to manage the firm full time. There were no withdrawals during 2003. The partnership agreement specifies that income is to be distributed as follows: Bob is to receive a bonus of 10%; remaining profit or losses are to be shared in the ratio of 3:2 to Peter and Bob, respectively. The partnership 2003 net income was $100,000. Q:Assuming Bob's bonus is 10,000, what is the amount of Bob's capital at the end of the year? A 79,000 B 5,4000,C 30,000 D 44,000 Please give the explain of the calculate process ~ thank you ~