Sec. 28. After the allotment required under section 27 of this chapter has been made, the following allotments shall be made:
(1) Ten percent (10%) of the balance shall be allotted to each account listed in section 26(a)(1) through 26(a)(5) of this chapter.
(2) Fifty percent (50%) of the balance shall be allotted to the account listed in section 26(a)(7) of this chapter.