Beau Dawson and Willow McDonald formed a partnership, investing $276,000 and $92,000 respectively. Determine their participation in the year's net income of $380,000 under each of the following independent assumptions: (a) no agreement concerning division of net income; (b) divided in the ratio of original capital investment; (c) interest at the rate of 5% allowed on original investments and the remainder divided in the ratio of f 2:3; (d) salary allowances of S47,000 and $59,000, respectively, and the balance divided equally; (e) allowance of interest at the rate of 5% on original investments, salary allowances of $47,000 and $59,000, respectively, and the remainder divided equally