X and Y invest $100,000 and $50,000 respectively in a partnership and agree to a division of net income that provides for an allowance of interest at 10% on original investments, salary allowances of $12,000 and $24,000 respectively, with the remainder divided equally. What would be X's share of a periodic net income of $45.000? $22, 500 $22,000 $19,000 $10,000 Chico and Dino share net income and losses in a 7:3 ratio and have capital balances of $35,000 and $30,000 respectively. Filo invests $25,000 for a one third interest in the partnership. If the bonus method is used, Dino's capital balance is $30,000 $31, 500 $31, 667 $25,000 $28, 500 X and Y are partners who share income in the ratio of 2:1 and who have capital balances of $80,000 and $40,000 respectively. If P, with consent of Y, acquired one-half of X's interest for $40,000, for what amount would P's capital account be credited? $32, 500 $40,000 $50,000 $72, 500