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Bruce Delew and Nadia Comatof formed a partnership, dividing income as follows: Annual salary allowance to Delew, $18,000, and Comatof, $51,000. Interest of 6% on each partner's capital balance on January 1. Any remaining net income divided equally. Delew and Comatof had $36,000 and $91,000, respectively, in their January 1 capital balances. Net income for the year was $55,000. How much net income should be distributed to Delew and Comatof? Delew: Comatof:

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