This is a partnership investment small invests 40,000 big invests 60,000. Capital is 100,000. Small develops more time to business and earns more from firm. They agree to share profits as follows 20,000 is allocated to capital balance. 30,000 is based on service. Small gets 20,000 big gets 10,000. Any remaining is allocated equally. Partnership net income is 100,000. 

What is small and big net income?