In their partnership agreement, Bogie and McCall agreed that Bogie should receive a salary allowance of $40,000 per year and that McCall should receive a salary allowance of $60,000. Any remainder is allocated equally between the partners. How much should each partner’s capital change if the partnership generates 

(a) Net income of $201,000,

(b) Net income of $82,000, 

(c) A net loss of $84,000?