a. The partnership of Susan and Rihanna began with the partners investing $6,600 and $2,200, respectively. At the end of the first year, the partnership earned net income of $8,600. Under each of the following independent situations, calculate how much of the $8,600 each is entitled to:
Situation 1: No agreement on how income was to be shared.
Situation 2: Susan and Rihanna share income based on the beginning-ofyear investment ratio.
Situation 3: Salary allowance of $2,860 to Susan and $2,470 to Rihanna. 

Ten percent interest on beginning year’s investment. Remainder split equally.
b. In Situation 3 what would the earnings to each partner be if net income were $4,000?