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 17 percent interest on average capital investment.

Any residual profit or loss is divided equally.

The average capital investments for 2021 were as follows:

Jones	$	115,000
King		230,000
Lane		345,000

The partnership earned $54,000 net income for 2021. Prepare a schedule showing how the 2021 net income should be allocated to the partners. (Loss amounts should be indicated with a minus sign.)