Tom, Dick, and Harry each receive a $10,000 salary, as well as 10 percent interest on their respective average investments of $60,000, $100,000, and $20,000. If they share remaining income and losses in a 2:1:3 ratio, respectively, by how much would Dick's account increase or decrease assuming a net income of $36,000, has been earned by the firms before distribution to partners. a. $15,000 b. $12,000 c. $10,000 d. $6,000