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Partnership net income of $ 7 9 , 0 0 0 is to be divided between two partners, William Vasquez and Barney Cox, according to

Partnership net income of $79,000 is to be divided between two partners, William Vasquez and Barney Cox, according to the following arrangement: There will be salary allowances of $32,000 for Vasquez and $21,000 for Cox, with the remainder divided equally. How much of the net income will be distributed to Vasquez and Cox, respectively?
Multiple Choice
$19,000 and $8,000
$32,000 and $21,000
$45,000 and $34,000
$32,000 and $32,000

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