Marcia S. and Katy E. began a partnership by investing $150,000 and $280,000, respectively. At the end of the first year, the partnership earned net income of $365,000. The partnership agreement stipulates Salary allowance of $45,000 to Marcia S. and $72,000 to Katy E. 12 percent interest on beginning year’s investment. Remainder of the net income is to be split equally. Calculate how much of the net income each partner is entitled to. Please use the table to show your work.