Tyler Hawes and Piper Albright formed a partnership, investing $96,000 and $144,000, respectively.

Determine their participation in the year's net income of $285,000 under each of the following independent assumptions:

1. No agreement concerning division of net income.
2. Divided in the ratio of original capital investment.
3. Interest at the rate of 6% allowed on original investments and the remainder divided in the ratio of 2:3.
4. Salary allowances of $38,000 and $45,000, respectively, and the balance divided equally.
5. Allowance of interest at the rate of 6% on original investments, salary allowances of $38,000 and $45,000, respectively, and the remainder divided equally

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