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PFW Co. reports net income of $61,000. Partner salary allowances are Pitts $11,000, Filbert $7,900, and Witten $3,000. Indicate the division of net income to

PFW Co. reports net income of $61,000. Partner salary allowances are Pitts $11,000, Filbert $7,900, and Witten $3,000. Indicate the division of net income to each partner, assuming the income ratio is 60 : 30 : 10, respectively.

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