The MillStone Partnership reported profit of $60,000 for the year ended February 28, 2014. Salary allowances are $45,000 for H. Mills and $25,000 for S. Stone. Interest allowances of 5% are calculated on each partner's opening capital account balance. Capital account balances at March 1, 2013, were as follows: H. Mills $72,000 (Cr.) and S. Stone $47,000 (Cr.). Any remainder is shared equally. Calculate the division of profit to each partner.