14.

Singer and McMann are partners in a business. Singer's original capital was $38,800 and McMann's was $52,700. They agree to salaries of $12,700 and $18,200 for Singer and McMann, respectively, and 10% interest on original capital. If they agree to share the remaining profits and losses in a 3:2 ratio, what will Singer's share of the income be if the income for the year is $62,400?

a.$29,990

b.$37,440

c.$12,700

d.$16,580