Freely and Hart form a$$ partnership, contributing $$32,500$ and $$97,500,$ respectively. Determine their shares of net income or net loss for each of the following independent$$ situations: $($Use a minus sign or parentheses when entering$$ losses.$)$ C$.$ Net income is $$190,000.$ The first $$114,000$ is shared on the basis of capital balances. The next $$57,000$ is based on partner$$ service, with Freely receiving $20\%$ and Hart $80\%.$ The remainder is shared equally.