merson and Dakota formed a partnership dividing income as follows:

1. Annual salary allowance to Emerson of $43,600
2. Interest of 10% on each partner's capital balance on January 1
3. Any remaining net income divided equally.

Emerson and Dakota had $25,600 and $133,200, respectively, in their January 1 capital balances. Net income for the year was $234,000.

How much net income should be distributed to Dakota? $fill in the blank 1