Sharon Guenther and Robert Firmin, both of whom are CPAs, form a partnership, with Guenther investing $100,000 and Firmin. $80,000. They agree to share net income as follows: 1. Salary allowances of $80,000 to Guenther and $60,000 to Firmin. 2. Interest allowances at 15 percent of beginning capital account balances. 3. Any partnership earnings in excess of the amount required to cover the interest and salary allowances to be divided 60 percent to Guenther and 40 percent to Firmin. The partnership net income for the first year of operations amounted to $247,000 before interest and salary allowances. Show how this $247,000 will be divided between the two partners. List on separate lines the amounts of interest, salaries, and the residual amount divided