The Sandhill Partnership reported profit of $58,800 for the year ended February 29,2024 . Salary allowances are $44,100 for H. Anderson and $24,500 for $. Harrin. 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. Anderson \$71,000 (Cr.) and S. Harrin $46,000 (Cr.). Any remainder is shared equally. Calculate the division of profit to each partner