4. Net income for the year was $98,400. The partnership agreement makes no provision for salaries but provides for 16% interest on January 1 capital balances. These balances were $120,000 for Drew and $210,000 each for Eaton and Howard. Partner Drew's share of net income is $ Justification: 5. Net income for the year was $137,000. The partnership agreement makes no provision for salaries but provides for 10% interest on January 1 capital balances. These balances were $140,000, $100,000, and $80,000 for Drew, Eaton, and Howard, respectively. Partner Drew's share of net income is $ Justification