Emerson and Dakota formed a partnership dividing income as follows:

1. Annual salary allowance to Emerson of $42,800
2. Interest of 10% on each partner's capital balance on January 1
3. Any remaining net income divided equally.

Emerson and Dakota had $28,800 and $136,800, respectively, in their January 1 capital balances. Net income for the year was $231,600.

How much net income should be distributed to Dakota? $