Bob Fultz and Jack Hardie form a partnership, investing \(\$ 40,000\) and \(\$ 80,000\), respectively. Determine their shares of net income or net loss for each of the following situations:

a. Net loss is \(\$ 90,000\) and the partners have no written partnership agreement. 

b. Net income is \(\$ 60,000\), and the partnership agreement states that the partners share profits and losses on the basis of their capital balances. 

c. Net income is \(\$ 100,000\). The first \(\$ 60,000\) is shared on the basis of partner capital balances. The next \(\$ 30,000\) is based on partner service, with Fultz getting \(40 \%\) and Hardie \(60 \%\). The remainder is shared equally.