Hao and Quan are partners. Hao’s capital is $100,000 and Quan’s is $50,000. The partnership agreement provides for interest on capital at 3% per annum and an annual salary for Quan of $6,000. Profits and losses are shared in proportion to capital invested.

The profit for the year ended 31 December 20–5 was $18,900. How much was credited to Quan’s current account on 31 December 20–5?

A. $6,300 

B. $10,300 

C. $11,700 

D. $13,800