Tracy and Dennis are partners in a business. Tracy's original capital contribution was $30,000, and Dennis's was $70,000. They agreed to share profits and losses as follows:









Tracy


Dennis











As salaries


$36,000


$48,000



As interest on original capital


10%


10%



Remaining profits or losses


2/3


1/3








Calculate each partner's share of profits and losses, assuming

(a) the profit was $104,000,

(b) the profit was $73,000