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Emmett and Sierra formed a partnership dividing income as follows: 1. Annual salary allowance to Emmett of $42,300 2. Interest of 8% on each partner's capital balance on January 1 3. Any remaining net income divided equally. Emmett and Sierra had $38,200 and $142,500, respectively in their January 1 capital balances. Net income for the year was $212,500. How much net income should be distributed to Emmett