Tyler Hawes and Piper Albright formed a partnership, investing $456,000 and $228,000, respectively.

Determine their participation in the year's net income of $414,000 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 18% allowed on original investments and the remainder divided in the ratio of 2:3.

Salary allowances of $108,000 and $150,000, respectively, and the balance divided equally.

Allowance of interest at the rate of 18% on original investments, salary allowances of $108,000 and $150,000, respectively, and the remainder divided equally.

	Hawes	Albright
(a)	$	$
(b)	$	$
(c)	$	$
(d)	$	$
(e)	$	$