Lincoln,RStallings,and J

Lincoln,R.Stallings,and J.Savoie formed a partnership.The partnership agreement specified that the profits and losses will be shared in a ratio of 3:1:1,respectively.At the end of the first year of operations,the partnership had $400,000 of revenue and $320,000 of expenses.The amount that will be credited to R.Stallings' capital account is:

A) $12,000
B) $16,667
C) $48,000
D) $16,000