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Partnership net income of $36,000 is to be divided between two partners, Elan Chan and Roy Anderson, according to the following arrangement: There will be

Partnership net income of $36,000 is to be divided between two partners, Elan Chan and Roy Anderson, according to the following arrangement: There will be salary allowances of $21,000 for Chan and $9,000 for Anderson, with the remainder divided equally. How much of the net income will be distributed to Chan and Anderson, respectively?

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