The partnership agreement of Jones, King, and Lane provides for the annual allocation of the business's profit or loss in the following sequence:

• Jones, the managing partner, receives a bonus equal to 15 percent of the businesss profit.
• Each partner receives 18 percent interest on average capital investment.
• Any residual profit or loss is divided equally.

The average capital investments for 2018 were as follows:

Jones	$	250,000
King		350,000
Lane		525,000

How much of the $78,000 partnership profit for 2018 should be assigned to each partner?