Eastwood, A. North, and M. West are manufacturers representatives in the architecture business. Their capital accounts in the ENW partnership for 20X1 were as follows:

C. Eastwood, Capital
9/1	8,900	1/1	31,300
		5/1	7,700

A. North, Capital
3/1	10,200	1/1	40,900
		7/1	6,400
		9/1	5,200

M. West, Capital
8/1	13,000	1/1	50,300
		4/1	7,600
		6/1	4,500

Required: For each of the following independent income-sharing agreements, prepare an income distribution schedule. a. Salaries are $15,800 to Eastwood, $21,700 to North, and $18,400 to West. Eastwood receives a bonus of 5 percent of net income after deducting his bonus. Interest is 10 percent of ending capital balances. Eastwood, North, and West divide any remainder in a 3:3:4 ratio, respectively. Net income was $81,690. (Amounts that are to be deducted from an individual partner's capital balance should be entered with a minus sign.)

b. Interest is 10 percent of weighted-average capital balances. Salaries are $24,500 to Eastwood, $21,700 to North, and $25,400 to West. North receives a bonus of 10 percent of net income after deducting the bonus and her salary. Any remainder is divided equally. Net income was $68,780. (Do not round intermediate calculations. Round the final answers to nearest whole dollar. Amounts that are to be deducted from an individual partner's capital balance should be entered with a minus sign.)

c. West receives a bonus of 20 percent of net income after deducting the bonus and the salaries. Salaries are $22,300 to Eastwood, $18,900 to North, and $16,200 to West. Interest is 10 percent of beginning capital balances. Eastwood, North, and West divide any remainder in an 8:7:5 ratio, respectively. Net income was $96,580. (Do not round intermediate calculations. Amounts that are to be deducted from an individual partner's capital balance should be entered with a minus sign.)