Steve Queen and Chelsy Poodle formed a partnership, dividing income as follows:

1. Annual salary allowance to Queen of $50,000.
2. Interest of 9% on each partner's capital balance on January 1.
3. Any remaining net income divided equally.

Poodle and Queen had $23,000 and $137,000, respectively, in their January 1 capital balances. Net income for the year was $210,000. How much net income should be distributed to Queen?

If you could also help with this i would really really appreciate it.

Prior to liquidating their partnership, MacPherson and Brooks had capital accounts of $56,000 and $80,000, respectively. Prior toliquidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $120,000. The partnership had $5,000 of liabilities. MacPherson and Brooks share income and losses equally.

Determine the amount received by Brooks as a final distribution from liquidation of the partnership.