Moreau invested $18,000 and Fereday invested $32,000 in a partnership. They agreed to share incomes and losses by allowing a $20,000 per year salary allowance to Moreau and a $10,000 per year salary allowance to Fereday, plus interest on the partners' investments at 10%, with the balance to be shared equally. Under this agreement, the shares of the partners with a $100,000 profit are: $37,940 to Moreau; $42,060 to Fereday $54,300 to Moreau; $45,700 to Fereday $18,000 to Moreau; $62,000 to Fereday 0 $40,000 to Moreau; $40,000 to Fereday