How did they get the answer of (15,800) for the pre allocation net remainder?

Problem 2: Partnership Facts: 1. John, Alice and Dan are all general partners of a partnership. 2. John is the CEO of the partnership and is allocated a salary of $90,000 per year. 3. Alice is the CFO of the partnership and is allocated a salary of $72,000 per year. 4. Dan is not active in the partnership and is not allocated any salary. 5. All partners are allocated an interest credit from earnings of 6% of their capital account balance before any allocations. 6. The remaining profit or loss after the above allocations is split evenly three ways. 7. Capital account balance before allocations are as follows: John $150,000. Alice $120,000. Dan $258,000. 8. The net income before any allocations are made is $141,000. 9. Assume that no funds have been distributed this year and that they will not be distributed now. Prepare an entry to allo income to the partner capital accounts. a. Allocate the net income to partners based on the above partnership terms. b. Prepare allocation journal entries including the note description. 2a. Salary Interest Credit on Capital Balance Total Allocation before remainder divided Pre allocation net income remainder Total Allocation before remainder divided 2b. Entry: Income Summary Dan Capital Account John Capital Account Alice Capital Account John 90,000 7,500 97,500 (15,800) 81,700 Alice 72,000 6,000 78,000 (15,800) 62,200 debit 147,000 2,900 credit 81,700 62,200 Dan 12,900 12,900 (15,800) 2,900 Totals