C$.$ Eastwood, A$.$ North, and M$.$ West are manufacturers$$ representatives in the architecture business. Their capital accounts in the ENW partnership for $20$X$1$ were as follows:

C$.$ Eastwood, Capital

Debit Credit

$9/19,3001/130,700$

$5/17,700$

A$.$ North, Capital

Debit Credit

$3/110,9001/141,400$

$7/15,700$

$9/15,300$

M$.$ West, Capital

Debit Credit

$8/113,2001/151,100$

$4/17,900$

$6/13,700$

Required:

For each of the following independent income$-$sharing agreements, prepare an income distribution schedule.

Salaries are $$16,400$ to Eastwood, $$22,000$ to North, and $$18,200$ to West. Eastwood receives a bonus of $5$ percent of net income after deducting his bonus. Interest is $10$ percent of ending capital balances. Eastwood, North, and West divide any remainder in a $3$:$3$:$4$ ratio, respectively. Net income was $$77,910.$

Interest is $10$ percent of weighted$-$average capital balances. Salaries are $$25,200$ to Eastwood, $$21,500$ to North, and $$25,500$ to West. North receives a bonus of $10$ percent of net income after deducting the bonus and her salary. Any remainder is divided equally. Net income was $$69,570.$

West receives a bonus of $20$ percent of net income after deducting the bonus and the salaries. Salaries are $$21,800$ to Eastwood, $$18,400$ to North, and $$15,600$ to West. Interest is $10$ percent of beginning capital balances. Eastwood, North, and West divide any remainder in an $8$:$7$:$5$ ratio, respectively. Net income was $$94,680.$