27 J Rami. Anas, and Maher formed a partnership. When applicable, the articles of co-partnership state that salaries are to be paid first, interest on partners' capital second, with the remainder to be divided equally.Net income for the year was $800,000. The partnership agreement provides for salaries of $110.000 for Rami and $90,000 for Anas, with no interest paid on capital balances. Partner Rami's share of net income is $310.000 200 Next page Previous page