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Ray and Louie are partners in an online business. According to their partnership agreement, the two men must share profits on a 30% / 70% basis after any partners salary. Losses are shared on a 30% / 70% basis. The agreement also allows for salary payments of $5,000 each. At the end of the financial year, their partnership profit and loss show that Ray and Louie have been paid a salary of $5,000 each and the business made an accounting net loss of $26,000 (after paying the above-mentioned salaries). Calculate the partnership distribution for each partner.
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