Prepare an income statement for 2014, indicating the division of net income. The partnership agreement provides for salary allowances of 45,000 to Lambert and 54,700 to Yost, allowances of 10% on each partner's capital balance at the beginning of the fiscal year, and equal division of the remaining net income or loss. Lambert capital 135,000 and Yost 88,000. Yost capital account includes an additional investment of 10,000 made on April 10, 2014.