Susan, Paul and Jonathan are the only three members of the profit sharing pension plan offered by their employer. Their employer's contributions are allocated according to a points system: 2 points for each year of service and 1 point for each $1,000 in annual salary. Information for each member is provided below: Susan: $40,000 and 3 years of service Paul: $42,000 and 7 years of service Jonathan: $50,000 and 10 years of service If their employer contributed $20,000 in profits