C. Eastwood, A. North, and M. West are manufacturers representatives in the architecture business. Their capital accounts in the ENW partnership for 20X1 were as follows:

C. Eastwood, Capital
9/1	9,700	1/1	31,100
		5/1	6,900

A. North, Capital
3/1	9,700	1/1	40,300
		7/1	5,800
		9/1	5,000

M. West, Capital
8/1	13,200	1/1	50,300
		4/1	8,700
		6/1	3,900

Required: For each of the following independent income-sharing agreements, prepare an income distribution schedule. a. Salaries are $16,700 to Eastwood, $21,000 to North, and $18,300 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 $81,480. (Amounts that are to be deducted from an individual partner's capital balance should be entered with a minus sign.)

	Eastwood	North	West	Total
Profit ratio	3	3	4	10
Ending capital
Net income
Salary				0
Bonus				0
Interest on ending capital balance				0
Residual income (deficit)				$0
Allocate				0
Total	$0	$0	$0	$0

b. Interest is 10 percent of weighted-average capital balances. Salaries are $25,200 to Eastwood, $22,200 to North, and $25,900 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 $70,270. (Do not round intermediate calculations. Round the final answers to nearest whole dollar. Amounts that are to be deducted from an individual partner's capital balance should be entered with a minus sign.)

	Eastwood	North	West	Total
Profit ratio				0
Average capital
Net income
Interest on average capital balance				0
Salary				0
Bonus				0
Residual income (deficit)				$0
Allocate				0
Total	$0	$0	$0	$0

c. West receives a bonus of 20 percent of net income after deducting the bonus and the salaries. Salaries are $21,900 to Eastwood, $18,500 to North, and $15,200 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 $94,780. (Do not round intermediate calculations. Amounts that are to be deducted from an individual partner's capital balance should be entered with a minus sign.)

	Eastwood	North	West	Total
Profit ratio				0
Beginning capital
Net income
Bonus				0
Salary				0
Interest on beginning capital balance				0
Residual income (deficit)				$0
Allocate				0
Total	$0	$0	$0	$0