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Dividing Partnership Net Income Required: Steve Prince and Chelsy Bernard formed a partnership, dividing income as follows: 1. Annual salary allowance to Prince of $142,680. 2. Interest of 7% on each partner's capital balance on January 1. 3. Any remaining net income divided to Prince and Bernard, 1:2. Prince and Bernard had $54,000 and $81,000, respectively, in their January 1 capital balances. Net income for the year was $246,000. How much is distributed to Prince and Bernard? Note: Compute partnership share. Prince: $ Bernard: $