Day and Night formed an accounting partnership in 2014. Capital transactions for Day and Night during 2014 are as follows: Transaction Date Amount Day 1/1 Beginning balance $75,000 19,200 37,800 Withdrawal 4/1 6/1 Investment 11/1 Investment 19,200 Night 1/1 Beginning balance $37,800 7/1 Investment 19,200 10/1 Withdrawal 9,000 Partnership net income for the year ended December 31, 2014; is $69,000 before considering salaries or interest. Determine the amount of profit that is to be allocated to Day and Night in accordance with each of the following independent profit-sharing agreements: Day and Night failed to provide a profit-sharing arrangement in the articles of partnership and fail to compromise on an agreement. Day Night