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Dividing Partnership Income Beau Dawson and Willow McDonald formed a partnership, investing $276,000 and $92,000, respectively. Determine their participation in the year's net income of $136,000 under each of the following independent assumptions: a. No agreement concerning division of net income. b. Divided in the ratio of original capital investment c. Interest at the rate of 5% allowed on original investments and the remainder divided in the ratio of 2:3. d. Salary allowances of $47,000 and $59,000, respectively, and the balance divided equally, e. Allowance of interest at the rate of 5% on original investments, salary allowances of $17,000 and $59,000, respectively, and the remainder divided equally Dawson McDonald 68,000 68,000 285,000 95,000 158,440 x 221,560 x 184,000 X 196,000 X b. C. d. 188,600 X 191,400 x