Answer:
Oriole Co
Division of net income to each partner:
                                      Pitts      Filbert       Witten      Total
Total income           $33,480   $13,580    $11,940  $59,000
Explanation:
a) Data and Calculations:
Net income = $59,000
Salary allowances = $26,000
Remaining shareable income = $33,000
Allocation of net income to each partner:
                                      Pitts      Filbert       Witten
Income sharing ratio    56     :     26      :      18 
Salary Allowances    $15,000   $5,000    $6,000
Shareable income      18,480      8,580       5,940
Total income           $33,480   $13,580    $11,940
b) Calculation of shareable income:
Pitts = $33,000 * 56% = $18,480
Filbert = $33,000 * 26% = $8,580
Witten = $33,000 * 18% = $5,940