Swift Current Company is a partnership with net income of $96,000 and needs to split this between partners Manny Kaur and Dave Vader. As Manny Kaur works full-time in the business, they have an annual salary of $36,000 and contributed 24 of new clients. The other partner, Dave Vader, put in 4 new clients and has an annual salary of $24,250. The partners split $9,600 of the net income as additional salary based upon the ratio of new clients. The partners invested $27,750 (Manny Kaur) and $12,125 (Dave Vader). Each partner will receive 9% on their invested capital. Any residual net income or loss will be split based upon the ratio of invested capital