Steve and Mark operate a partnership selling cricket equipment. They are equal partners in a partnership. The partnership has an accounting net profit of $$150,000.$ Relevant figures in arriving at this profit are as follows:

Income

Sales of cricket equipment

$380000$

Dividends with franking attached credits of $$2143$

$5000$

Expenses

Telephone expenses for salesman $85\%$ work$-$related and $15\%$ private

$2800$

Provision for doubtful debts

$10000$

Salaries paid to staff

$220000$

Salary paid to Steve

$15000$

Salary paid to Mark

$35000$

Superannuation paid equally to each partner

$30000$

Superannuation paid for staff

$19800$

Complete the multiple spaces below in the ADD or DEDUCT column to Add or Deduct from the Accounting Profit to calculate the net income of the partnership. NOTE: In working out the ADD or DEDUCT, enter the full amount of incorrect accounting figure and then adjust it by the full amount of correct tax figure. If no adjustment is required in the ADD or DEDUCT column, just write $0.$ Please state the figure without any commas, full stops, or dollar signs.

ADD

DEDUCT

Income

Sales of cricket equipment

$380000$

Dividends with attached credits of $$2143$

$5000$

Expenses

Telephone expenses for salesman $85\%$ work related and $15\%$ private

$2800$

Provision for doubtful debts

$10000$

Salaries paid to staff

$220000$

Salary paid to Steve

$15000$

Salary paid to Mark

$35000$

Superannuation paid equally to each partner

$30000$

Superannuation paid for staff

$19800$

The correct amount Net Income of Partnership for Tax Purposes is