Emerson and Dakota formed a partnership dividing income as follows:

Annual salary allowance to Emerson of $44,800

Interest of 10% on each partner's capital balance on January 1

Any remaining net income divided equally.

Emerson and Dakota had $33,600 and $134,000, respectively, in their January 1 capital balances. Net income for the year was $211,600.

How much net income should be distributed to Dakota? $fill in the blank 1