Mathew and Melissa share income and losses in a 2:1 ratio after allowing for salaries of $84,000 to Mathew and $120,000 to Melissa. Net income of the partnership is $264,000. Income should be divided as follows: Mathew, $124,000; Melissa, $140,000 Mathew, $116,000; Melissa, $148,000 Mathew, $150,000; Melissa, $114,000 Mathew, $114,000; Melissa, $150,000