partners a and b have a profit and loss agreement with the following provisions: salaries of $30,000 and $45,000 for a and b, respectively; a bonus to a of 12% of net income after salaries and bonus; and interest of 10% on average capital balances of $50,000 and $65,000 for a and b, respectively. one-fourth of any remaining profits are allocated to a and the balance to b. if the partnership had net income of $108,600, how much should be allocated to partner a?