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?

-$63,000

-$25,000

-$88,000

-$52,000

-$90,000