Richard and Liz are in a partnership and have agreed to share profits and losses in a ratio of 4:6; respectively. Determine how much their capital will increase or decrease if the partnership has net income of $290,100.

Richard $270,000 Liz $405,000

Richard $116,040 Liz $174,060

Richard $175,600 Liz $263,400

Richard $ (6,716) Liz $ (10,074)