Burns and Smithers open a consulting business and set out the following provisions for dividing profits and losses: Burns' salary will be $40 000 and Smithers' salary will be $30 000. They will receive 10% interest on their Capital account balances of $80 000 (Burns) and $60 000 (Smithers). Any remainder is to be divided equally.

Calculate the amount that each partner will receive in each of the following situations: