Jones, Silva and thompson form a partnership and agree to allocate income equally after recognition of $10\%$ interest on beginning capital balances and monthly salary allowances of $$2,300$ to Jones and $$1,400$ to Thompson. Capital balances on January $1$ were as follows:

Jones $$41,300$

Silva $26,700$

Thompson $31,400$

Calculate the net income $($loss$)$ allocation to each partner under each of the following independent situations.

Net income for the year is $$99,700.$

Net income for the year is $$38,200.$

Net income for the year is $$14,600.$