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	8,600	1/1	30,800
		5/1	7,200

A. North, Capital
3/1	10,000	1/1	41,700
		7/1	6,800
		9/1	5,100

M. West, Capital
8/1	13,400	1/1	51,200
		4/1	8,000
		6/1	4,100

Required: For each of the following independent income-sharing agreements, prepare an income distribution schedule. a. Salaries are $15,900 to Eastwood, $20,500 to North, and $18,400 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 $80,430. (Amounts that are to be deducted from an individual partner's capital balance should be entered with a minus sign.)

b. Interest is 10 percent of weighted-average capital balances. Salaries are $25,000 to Eastwood, $21,900 to North, and $25,600 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 $70,300. (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.)

c. West receives a bonus of 20 percent of net income after deducting the bonus and the salaries. Salaries are $21,700 to Eastwood, $19,000 to North, and $15,500 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 $94,960. (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.)