Nguyen invested $5,000 and Hansen invested $10,000 in a partnership. They agreed to share incomes and losses by allowing a $9,000 per year salary allowance to Nguyen and a $12,000 per year salary allowance to Hansen, 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 $21,000 net income are: $10,500 to Nguyen; $10,500 to Hansen b $7,000 to Nguyen; $14,000 to Hansen $9,000 to Nguyen; $12,000 to Hansen $8,750 to Nguyen; $12,250 to Hansen Alban and Thompson formed a partnership with capital contributions with a fair value of $45,000 and $55,000, respectively. Their partnership agreement calls for Alban to receive a $12,000 annual salary allowance. Also, each partner is to receive a share of earnings equal to a 10% return on capital investments. The remaining income or loss is to be divided equally. If the net income for the year is $28,000, then Alban and Thompson's respective shares are: $14,000; $14,000 $12,000; $16,000 $19,500; $8,500 $16,500; $11,500