Allocate $332,700 net income by providing annual salary allowances of $31,000 to Ries, $26,000 to Bax, and $38,000 to Thomas; granting 10% interest on the partners beginning capital investments; and sharing the remainder equally.

Supporting Calculations	Ries	Bax	Thomas	Total
Net income				3,32.700.00
Salary allowances	$31,000	$26,000	$(38,000)	19,000
Balance after salary allowances				(19,000)
Interest allowances	3,800	5,400	6,200	15,400
Balance after interest and salaries				(34,400)
Balance allocated equally				0
Balance of income				$(34,400)
Shares of the partners	$34,800	$31,400	$(31,800)