Teri, Doug, and Brian are partners with capital balances of $30,100, $21,700, and $51,000, respectively. They share income and losses in the ratio of 3:2:1. Revenue accounts for the period total $291,300. Expense accounts for the period total $324,000. The revenue and expense accounts are closed to the capital accounts. Doug withdraws from the partnership. How much cash does he receive upon withdrawal? Emmett and Sierra formed a partnership dividing income as follows: 1. Annual salary allowance to Emmett of $44,900 2. Interest of 8% on each partner's capital balance on January 1 3. Any remaining net income divided equally. Emmett and Sierra had $30,000 and $123,900, respectively in their January 1 capital balances. Net income for the year was $227,700. How much net income should be distributed to Emmett?