Gale Haley and Leah Manos formed a partnership, investing $180,000 and $60,000 respectively.

Independent assumptions:

(a) no agreement concerning division of net income;

(b) divided in the ratio of original capital investment;

(c) interest at the rate of 10% allowed on original investments and the remainder divided in the ratio of 2:3;

(d) salary allowances of $45,000 and $60,000 respectively, and the balance divided equally;

(e) allowance of interest at the rate of 10% on original investments, salary allowances of $45,000 and $60,000 respectively, and the remainder divided equally.

Determine Haley and Manos' participation in the year's net income of $150,000 under each of the independent assumptions presented in the exercise.