JKL Company has three partners whose capital balances at the beginning of the year are: Jake $100,000; Kenny $30,000; Layla $70,000. Partners agree to divide income and loss as follows: a. Salary allowance of $25,000 to Jake, $40,000 to Kenny, and $30,000 to Layla; b. Interest allowance of 5% on beginning-of-year capital balances; and c. Any remaining balance to be divided equally. Partnership net income is $225,000. The amount of partnership net income to be allocated to each partner is: Multiple Choice O Jake $70,000; Kenny $81,500; Layla $73,500 Jake $75,000; Kenny $75,000; Layla $75,000 Jake $70,000; Kenny $81,500; Layla $73,500 Jake $75,000; Kenny $75,000; Layla $75,000 Jake $68,333; Kenny $83,334; Layla $73,333 Jake $112,500; Kenny $33,750; Layla $78,750 Jake $76,667; Kenny $73,166; Layla $75,167 MNP Company has three partners whose capital balances at the beginning of the year are: Mona $30,000; Nancy $60,000; Paul $210,000. Partners agree to divide income and loss based on beginning of year capital balances. Partnership net income for 2019 was $330,000. The amount of partnership net income to be allocated to each partner is: Multiple Choice O Mona $110,000; Nancy $110,000; Paul $110,000. O Mona $99,000; Nancy $99,000; Paul $132,000. O Mona $30,000; Nancy $60,000; Paul $210,000