Emerson and Dakota formed a partnership dividing income as follows: Annual salary allowance to Emerson of $35,200 Interest of 10% on each partner's capital balance on January 1 Any remaining net income divided equally. Emerson and Dakota had $21,600 and $136,400, respectively, in their January 1 capital balances. Net income for the year was $201,600. How much net income should be distributed to Dakota