Nabb \& Fry Co. reports net income of $27,000. Interest allowances are Nabb $5,900 and Fry $4,600, salary allowances are Nabb $15,200 and Fry $11,000, and the remainder is shared equally. Show the distribution of income. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. 15,000 or parenthesis e.g. (15,000)