Tanner and Teresa share income and losses in a 2:1 ratio (2/3 to Tanner and 1/3 to Teresa) after allowing for salaries of $43,500 to Tanner and $63,900 to Teresa. Net Income of the partnership is $134,700. How should income be divided for Tanner and Teresa? Oa. Tanner, $78,000: Teresa, $56,700 Ob. Tanner. $61.700; Teresa, $73,000 Oc. Tanner. $56,700; Teresa, $78,000 Od. Tanner, $57,700; Teresa, $77.000 Douglas pays Selena $45,600 for her 29% Interest in a partnership with net assets of $127,500. Following this transaction, Douglas's capital account should have a credit balance of Oa. $127.500 Ob. $36,975 Oc. $45.600 Od. $13.224