The Cullumber Partnership reported profit of $64,800 for the year ended February 29,2024 . Salary allowances are $48,600 for H. Martin and $27,000 for S. Garcia. Interest allowances of 5% are calculated on each partner's opening capital account balance. Capital account balances at March 1, 2023, were as follows: H. Martin $78,000(Cr.) and S. Garcia $51,000(Cr.). Any remainder is shared equally. Calculate the division of profit to each partner