Emerson and Dakota formed a partnership dividing income as follows:

Annual salary allowance to Emerson of $43,500

Interest of 8% on each partner's capital balance on January 1

Any remaining net income divided equally.

Emerson and Dakota had $31,600 and $143,100, respectively in their January 1 capital balances. Net income for the year was $216,700.

How much net income should be distributed to Emerson?