Answer:

Megan Jon
West Sokolov Total
Salary allowances ...................................... $ 45,000 $ 35,000 $ 80,000
Remainder (net loss, $40,000 plus $80,000
salary allowances) divided equally....... (60,000) (60,000) (120,000)
Net loss....................................................... $ (15,000) $(25,000) $ (40,000)