Tyler Hawes and Piper Albright formed a partnership, investing $207,000 and $69,000, respectively.

Determine their participation in the year's net income of $264,000 under each of the following independent assumptions:

1. Interest at the rate of 10% allowed on original investments and the remainder divided in the ratio of 2:3.

2. Salary allowances of $43,000 and $59,000, respectively, and the balance divided equally.

3. Allowance of interest at the rate of 10% on original investments, salary allowances of $43,000 and $59,000, respectively, and the remainder divided equally.

	Hawes	Albright
	$	$
	$	$
	$	$