The ABS partnership reported $$129000$ net profits in its first year of operations. Required a$.$ If the partners neglected to agree on the distribution of profits, how much should partners A$,$ B and S receive? b$.$ If the partners agreed to a $$32000$ per partner salary allowance, with any balance divided $3$:$2$:$1($A$,$ B and S$),$ how much profit will be distributed to each partner?