4. Rodgers and Winter had capital balances of $60,000 and $90,000, respectively, at the beginning of the current fiscal year. The articles of partnership provide for salary allowances of $45,000 and $30,000, respectively; an allowance of interest at 8% on the capital balances at the beginning of the year; and the remaining net income divided equally. Net income for the current year was $140,000. Determine how much of the income will be allocated between the partners.