1. J. Kelly and S. Piano are partners who earn an annual salary of $10 000 and $15 000 respectively, and have an income ratio of 3:2. Calculate the amount to allocate to each partner and show the entry to allocate the net income, based on the following unrelated situations:

(a)net income of $55 000.

(b)net income of $20 000.

(c)net loss of $8 000.