A Partnership Is Formed with 4 Partners Named Wells, Bates

A partnership is formed with 4 partners named Wells, Bates, McCollum and Zhang. The partnership agreement specifies that profits and losses are shared in a ratio of 1:1:2:4, respectively. At the end of the first year, the partnership earned profit of $290 000. What amount will be credited to the capital account for McCollum?

A) $32 222
B) $72 500
C) $36 250
D) $145 000