Candace Hassell and Abby Lawson formed a partnership, investing $387,000 and $129,000, respectively.

Determine their participation in the year's net income of $318,000, under each of the following independent assumptions.

No agreement concerning division of net income.

Divided in the ratio of original capital investment.

Interest at the rate of 18% allowed on original investments and the remainder divided in the ratio of 2:3.

Salary allowances of $81,000 and $111,000, respectively, and the balance divided equally.

Allowance of interest at the rate of 18% on original investments, salary allowances of $81,000 and $111,000, respectively, and the remainder divided equally.

	Hassell	Lawson
(a)	$	$
(b)	$	$
(c)	$	$
(d)	$	$
(e)	$	$