Emmett and Slerra formed a partnership dividing income as follows: 1. Annual salary allowance to Emmett of $36,900 2. Interest of 8% or each partner's capital balance on January 1 3. Any remaining net incorne divided equally. Emmett and Sierra had $28,200 and $136,100, respectively in their January 1 capital balances. Net income for the year was $234,100. How much net income shouid be distribited to Emmett