Emerson and Dakota formed a partnership dividing income as follows: Annual salary allowance to Emerson of $37,200 Interest of 10% on each partner's capital balance on January 1 Any remaining net income divided equally. Emerson and Dakota had $27,200 and $134,800, respectively, in their January 1 capital balances. Net income for the year was $211,600. How much net income should be distributed to Dakota