Lauren and Jenna formed a partnership with capital contributions with a fair value of $145,000 and $125,000, respectively. Their partnership agreement calls for Lauren to receive a $10,000 annual salary allowance. Also, each partner is to receive a share of earnings equal to a 5% return on capital investments. The remaining income or loss is to be divided equally. If the profit for the year is $148,000, then Lauren and Jenna's respective shares are $145,000; $3,000 $80,000; $68,000 $74,000; $74,000 $79.500; $68,500 $78,000; $70.000