S12-6 Friesen, Walters, and Onley have Capital balances of $12,000,$6,000, and $6,000, respectively. The partners share profits and losses as follows: a. The first $40,000 is divided based on the partners' capital investments. b. The next $30,000 is based on service, shared equally by Friesen and Onley. c. The remainder is divided equally. Compute each partner's share of the $94,000 net income for the year