The Cullumber Partnership reported profit of $78,000 for the year ended February 29, 2024. Salary allowances are $58,500 for H. Smith and $32,500 for S. Jone. Interest allowances of 5% are calculated on each partner's opening capital account balance. Capital account balances at March 1, 2023, were as follows: H. Smith $94,000 (Cr.) and S. Jone $61,000 (Cr). Any remainder is shared equally. Calculate the division of profit to each partner. Profit allocated to partners $ H. Smith S. Jone