Barber and Atkins are partners in an accounting firm and share net income and loss equally. Barber's beginning partnership capital balance for the current year is $103,000, and Atkins's beginning partnership capital balance for the current year is $349,000. The partnership had net income of $129,000 for the year. Barber withdrew $28,000 during the year and Atkins withdrew $117,000. What is Barber's return on equity? Multiple Choice 0 53.2% 0 26.6% 0 62.6% 0 46.2% 0 26.4% Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $60,000, and Martin's capital balance $57,000. Hewlett and Martin have agreed to share equally in income or loss. The existing partners agree to accept Black with a 20% interest. Black will invest $35,800 in the partnership. The bonus that is granted to Hewlett and Martin equals: Multiple Choice O $0, because Hewlett and Martin actually grant a bonus to Black. O $2,620 each. O 1,836 to Hewlett; $1,790 to Martin. O $1,836 each. O $3,580 each