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	10,000	1/1	30,100
		5/1	7,200

A. North, Capital
3/1	9,600	1/1	41,500
		7/1	6,600
		9/1	4,500

M. West, Capital
8/1	12,800	1/1	51,400
		4/1	8,900
		6/1	4,200

Required: For each of the following independent income-sharing agreements, prepare an income distribution schedule. a. Salaries are $16,000 to Eastwood, $20,200 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 $81,270. (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 $25,100 to Eastwood, $21,400 to North, and $26,200 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 $69,360. (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 $21,600 to Eastwood, $19,500 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 $95,060. (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 Ending capital Net income Salary Bonus 0 Interest on ending capital balance 0 Residual income (deficit) 0 Allocate 0 Total C S C 0 Eastwood North West Total Profit ratio Average capital Net income Interest on average capital balance C Salary Bonus Residual income (deficit) Allocate 0 $ 0 $ 0 Total Eastwood North West Total Profit ratio Beginning capital Net income Bonus C Salary C nbeginning capital Interest on balance Residual income (deficit) Allocate Total