Equal division. In the ratio of original investments. . In the ratio of time devoted to the business. . Interest of 5% on original investments and the remainder equally. Interest of 5% on original investments, salary allowances of $50,000 to Dahl and $85,000 to Westhoff, and the remainder equally. Plan (e), except that Westhoff is also to be allowed a bonus of $29,000 if net income exceeds $100,000. equired