Dividing partnership income

Dahl and Westhoffhave decided to form a partnership. They have agreed that Dahl is to invest $$213,000$ and that Westhoff is to

invest $$71,000.$ Dahl is to devote one$-$half time to the business, and Westhoff is to devote full time. The following plans for the

division of income are being considered:

a$.$ Equal division.

b$.$ In the ratio of original investments.

c$.$ In the ratio of time devoted to the business.

d$.$ Interest of $6\%$ on original investments and the remainder equally.

e$.$ Interest of $6\%$ on original investments, salary allowances of $$50,000$ to Dahl and $$90,000$ to Westhoff, and the remainder

equally.

f$.$ Plan $($e$),$ except that Westhoff is also to be allowed a bonus of $$25,000$ if net income exceeds $$100,000.$

Required:

For each plan, determine the division of the net income under each of the following assumptions: $(1)$ net income of $$178,000$ and

$(2)$ net income of $$250,000.$ Round answers to the nearest whole dollar.