A Partnership Is Formed with 4 Partners Named Wells,Bates,McCollum and Hang.The

A partnership is formed with 4 partners named Wells,Bates,McCollum and hang.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 net income of $290,000.What amount will be credited to the capital account for Wells?

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