14.Tanner and Teresa share income and losses in a 2:1 ratio after allowing for salaries of $45,300 to Tanner and $61,200 to Teresa. Net income of the partnership is $137,400. Income should be divided as follows:

a. Tanner, $76,500; Teresa, $60,900

b. Tanner, $61,900; Teresa, $75,500

c. Tanner, $60,900; Teresa, $76,500

d. Tanner, $65,900; Teresa, $71,500

15.Xavier and Yolanda have original investments of $54,500 and $93,400, respectively, in a partnership. The articles of partnership include the following provisions regarding the division of net income: interest on original investment at 20%; salary allowances of $25,200 and $29,900, respectively; and the remainder to be divided equally. How much of the net income of $109,600 is allocated to Yolanda?

a. $61,040

b. $48,580

c. $73,248

d. $18,680