Allocation of Partnership Income
	Stolton	Bright	Total
Net Income			54,300
Salary allowances			0
Balance of income
Balance allocated equally			0
Balance of income			$0
Shares of the partners	$0	$0

Ann Stolton and Susie Bright are partners in a business they started two years ago. The partnership agreement states that Stolton should receive a salary allowance of $12,600 and that Bright should receive a $19,200 salary allowance. Any remaining income or loss is to be shared equally.

Determine each partners share of the current years net income of $54,300. (Enter all values as positive amounts.)