Jakobs, Penn, and Lundt are partners with beginning-of-year capital balances of $400,000, $320,000, and$160,000, respectively.  The partners agreed to share income and loss as follows: Salary of $30,000 to Jakobs,$50,000 to Penn, and $36,000 to Lundt.  An interest allowance of 8% on beginning-of-year capital balances.  Anyremaining balance is to be divided on a 1:2:3 ratio respectively. If partnership net income for the year is$190,000, determine each partner's share.