Table 12-3 Mariah and Brittney have formed a partnership and invested $140,000 and $160,000, respectively. They have agreed to share profits as follows: 1) The first $30,000 is to be allocated according to their original capital contributions to the partnership. 2) Mariah is to receive $40,000 and Brittney is to receive $45,000 for service. 3) The remainder is to be allocated 5:3, respectively. Refer to Table 12-3. Assuming the business incurs a net loss of $36,000, Brittney's capital account will be: A. credited for $4,375 B. credited for $40,375 C. debited for $94,375 D. debited for $56,625