Christie and Jergens formed a partnership with capital contributions of $310,000 and $410,000, respectively. Their partnership agreement calls for Christie to receive a $61,000 per year salary. Also, each partner is to receive an interest allowance equal to 9% of a partner's beginning capital investments. The remaining income or loss is to be divided equally. If the net income for the current year is $136,000, then Christie and Jergens's respective shares are:

$68,000; $68,000.

$38,100; $97,900.

$94,000; $42,000.

$58,556; $77,444.

$88,900; $36,900.