The Cullumber Partnership reported profit of $60,300 for the year ended February 28, 2021. Salary allowances are $58,700 for H. Mills and $27,200 for S. Stone. Interest allowances of 6% are calculated on each partner's opening capital account balance. Capital account balances at March 1, 2020, were as follows: H. Mills $76,900 (Cr.) and S. Stone $48,300 (Cr.). Any remainder is shared equally. Calculate the division of profit to each partner. H.Mills S.Stone

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