The partners J. W. Deboer and R. S. Sonnier have agreed to salary allowances of $ 80,000 and $ 92,000, respectively. In addition, they are allowed 9 percent interest on their Capital balances at the beginning of the year. The remainder is to be divided equally. Deboer’s Capital balance was $ 110,000, and Sonnier’s Capital balance was $ 120,000. Complete the section of the income statement related to the division of a $ 202,000 net income.