Christie and Jergens formed a partnership with capital contributions of $320,000 and $420,000, respectively. Their partnership agreement calls for Christie to receive a $62,000 per year salary. Also, each partner is to receive an interest allowance equal to 8% 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 $137,000, then Christie and Jergens's respective shares are: Multiple Choice o $59,243; $77,757. $59 243 o $87,600; $33,600. o $41,400; $95,600. o $95,500; $41,500. o S68.500: $68.500