Pharoah Company reported net income of $$97,900.$ The partnership agreement provides for salaries of $$21,500$ to Miley and $$19,400$ to Guthrie. They divide the remainder $37\%$ to Miley and $63\%$ to Guthrie.

$($a$1)$

Calculate division of net income.

$\backslash$table$[[,$Miley,Guthrie$],[$Division of net income,$$,$$