Emerson and Dakota formed a partnership dividing income as follows: 1. Annual salary allowance to Emerson of $40,000 2. Interest of 10% on each partner's capital balance on January 1 3. Any remaining net income divided equally. Emerson and Dakota had $24,800 and $132,400, respectively, in their January 1 capital balances. Net Income for the year was $204,400. How much net income should be distributed to Dakota