Essignment/takeAssignment Main.do?invoker=&takeAssignmentSessionLocator=&inprogress=false Emmett and Sierra formed a partnership dividing income as follows: 1. Annual salary allowance to Emmett of $38,500 2. Interest of 8% on each partner's capital balance on January 1 3. Any remaining net income divided equally, Emmett and Sierra had $37,200 and $143,400, respectively in their January 1 capital balances. Net income for the year was $232,900. How much net income should be distributed to Emmett