A, B, and C formed a partnership with A contributing $30,000, B contributing $50,000, and C contributing $80,000. Their partnership agreement called for the earnings division to be based on the ratio of capital investments. If the partnership had earnings of $120,000 for its first year of operation, what amount of earnings (rounded) would be credited to B's capital account? 22,500 37,500 60,000 none of them