Emmett and Sierra formed a partnership dividing income as follows:

Annual salary allowance to Emmett of $$36,900$

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

Any remaining net income divided equally

Emmett and Sierra had $$27,600$ and $$142,600,$ respectively, in their January $1$ capital balances. Net income for the year was $$213,500.$

How much net income should be distributed to Emmett?

fill in the blank $1$ of $1$

$