The C-P partnership has the following capital account balances on January 1, 2013: Com, Capital $ 140,000 Pack, Capital 130,000 Com is allocated 70 percent of all profits and losses with the remaining 30 percent assigned to Pack after interest of 9 percent is given to each partner based on beginning capital balances. On January 2, 2013, Hal invests $79,000 cash for a 20 percent interest in the partnership. This transaction is recorded by the goodwill method. After this transaction, 9 percent interest is still to go to each partner. Profits and losses will then be split as follows: Com (50%), Pack (30%), and Hal (20%). In 2013, the partnership reports a net income of $29,000. Determine the allocation of income at the end of 2013. Com - ? Pack - ? Hal