Tyler Hawes and Piper Albright formed a partnership, investing $264,000 and $132,000, respectively. Determine their participation in the year's net income of $318,000 under each of the following independent assumptions: No agreement concerning division of net income. Divided in the ratio of original capital investment. Interest at the rate of 10% allowed on original investments and the remainder divided in the ratio of 2:3. Salary allowances of $63,000 and $87,000, respectively, and the balance divided equally. Allowance of interest at the rate of 10% on original investments, salary allowances of $63,000 and $87,000, respectively, and the remainder divided equally. Hawes Albright (a) $ 159,000 $ 159,000 (b) $ 279,840 $ 139,920 (c) $ $ (d) $ $ (e) $ $