Christie and Jergens formed a partnership with capital contributions of $280,000 and $380,000, respectively. Their partnership agreement calls for Christie to receive a $58,000 per year salary. Also, each partner is to receive an interest allowance equal to 10% 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 $126,000, then Christie and Jergens's respective shares are: Multiple Choice $4,215 $0, because Black must actually grant a bonus to Hewlett and Martin $13,650 $6,825 $8.430