The capital accounts of Lorraine Grecco and Carrie Rosenfeld have balances of $$47,350$ and $$75,560,$ respectively, on January $1,20$Y$4,$ the beginning of the fiscal year. On March $10,$ Grecco invested an additional $$8,240.$ During the year, Grecco and Rosenfeld withdrew $$30,900$ and $$37,310,$ respectively, and net income for the year was $$62,000.$ Revenues were $$483,000,$ and expenses were $$421,000.$ The articles of partnership make no reference to the division of net income.