Christy and Jergens formed a partnership with capital contributions of $280,000 and $380,000 respectively their partnership agreement calls for Christy to receive a $58,000 per year salary also each partner is 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 Christy and Jergens respective shares are