Emerson and Dakota formed a partnership dividing income as follows:

1. Annual salary allowance to Emerson of $32,400
2. Interest of 10% on each partner's capital balance on January 1
3. Any remaining net income divided equally.

Emerson and Dakota had $36,000 and $137,600, respectively, in their January 1 capital balances. Net income for the year was $220,400.

How much net income should be distributed to Dakota?