Sara and Ayah invested $ 120,000 and $ 360,000 respectively in a partnership. The partners agreed to grant salary allowance of $ 20,000 to Sara and $ 30,000 to Ayah, a 10% interest allowance on beginning capital remaining income or loss equally. The partnership reported net income of $ 100,000 for the year. Required: Allocate the net income between the partners. PLEASE SHOW THE CALCULATION FOR EACH PARTNER

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