Humbolt Hardware Company is a partnership with net income of $$104,000$ and needs to split this between partners Ethel Hardachre and Manny Kaur. As Ethel Hardachre works full$-$time in the business, they have an annual salary of $$39,200$ and contributed $22$ of new clients. The other partner, Manny Kaur, put in $6$ new clients and has an annual salary of $$21,750.$ The partners split $$8,400$ of the net income as additional salary based upon the ratio of new clients. The partners invested $$22,750($Ethel Hardachre$)$ and $$10,875($Manny Kaur$).$ Each partner will receive $8\%$ on their invested capital. Any residual net income or loss will be split based upon the ratio of invested capital. Prepare a schedule $($showing calculations$)$ of the split of net income or loss amongst the partners.