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Emerson and Dakota formed a partnership dividing income as follows:

Annual salary allowance to Emerson of $$42,000$

Interest of $10\%$ on each partner's capital balance on January $1$

Any remaining net income divided equally

Emerson and Dakota had $$23,200$ and $$140,800,$ respectively, in their January $1$ capital balances. Net income for the year was $$235,200.$

How much net income should be distributed to Dakota?