Nabb & Fry Co. reports net income of $28,000. Interest allowances are Nabb $7300 and Fry $4,400, salary allowances are Nabb $14,100 and Fry $10,200, 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).)