Mulder and Scully run a detective agency specialising in supernatural phenomenon. The partnership agreement provides that the profits or losses of the partnership should be divided equally after Mulder, the active partner, receives a salary of $70,000. For the year ended 30 June 2017, the partnership had income of $480,000. Calculate the net partnership income (or loss) and the distribution to the partners in the following circumstances (in each case, the expenses include the salary paid to Mulder):
(a) Expenses for the year were $300,000.
(b) Expenses for the year were $510,000
(c) Expenses for the year were $620,000