Emerson and Dakota formed a partnership dividing income as follows: 1. Annual salary allowance to Emerson of $37,200 2. Interest of 10% on each partner's capital balance on January 1 3. Any remaining het income divided equally. Emerson and Dakota had $25,600 and $136,800, respectively, in their January 1 capital balances. Net income for the year was $237,600. How much net income should be distributed to Dakota