The Sheridan Partnership reported profit of $60,900 for the year ended February 28, 2021. Salary allowances are $56,000 for H. Mills and $26,400 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 $74,300 (Cr.) and S. Stone $47,600 (Cr.). Any remainder is shared equally. Calculate the division of profit to each partner.