Emerson and Dakota formed a partnership dividing income as follows: 1. Annual salary allowance to Emerson of $32,000 2. Interest of 10 % on each partner's capital balance on January 1 3. Any remaining net income divided equally. Emerson and Dakota had $38,400 and $136,400, respectively, in their January 1 capital balances. Net income for the year was $233,600. How much net income should be distributed to Dakota