Emerson and Dakota formed a partnership dividing income as follows: Annual salary allowance to Emerson of $38,400 Interest of 10% on each partner's capital balance on January 1 Any remaining net income divided equally. Emerson and Dakota had $20,400 and $135,600, respectively, in their January 1 capital balances. Net income for the year was $237,600. How much net income should be distributed to Dakota?