Puff and Smoke Agreed to Share Profits and Losses in Their

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 theperiod total $115,000. What will be the total amount credited to Puff's Capital account when the Income Summary account is closed?

A) $63,000
B) $52,000
C) $90,000
D) $88,000
E) $25,000