Emerson and Dakota formed a partnership dividing income as follows: 1. Annual salary allowance to Emerson of $37,600 2. Interest of 10% on each partner's capital balance on January 1 3. Any remaining net income divided equally Emerson and Dakota had $35,200 and $120,800, respectively, in their January 1 capital balances. Net Income for the year was $228,800. How much net income should be distributed to Dakota