Singer and McMann are partners in a business. Singer's original capital was $44,500 and McMann's was $55,200. They agree to salaries of $11,100 and $18,400 for Singer and McMann, respectively, and 10% interest on original capital. If they agree to share the remaining profits and losses in a 3:2 ratio, what will Singer's share of the income be if the income for the year is $75,000? a. $36,868 b. $45,000 c. $11,100 d. $15,550 Xavier and Yolanda have original investments of $46,200 and $108,100, respectively, in a partnership. The articles of partnership include the following provisions regarding the division of net income: interest on original investment at 20%; salary allowances of $29,200 and $31,200, respectively; and the remainder to be divided equally. How much of the net income of $107,400 is allocated to Xavier? a. $38,440 b. $29,200 c. $55,812 d. $46,510 Samuel and Darci are partners. The partnership capital for Samuel is $51,900 and that of Darci is $72,100. Josh is admitted as a new partner by investing $52,700 cash. Josh is given a 24% interest in return for his investment. The amount of the bonus to the old partners is a. $52,700 b. $0 c. $58,900 d. $10,292