Christie and Jergens formed a partnership with capital contributions of $330,000 and $430,000, respectively. Their partnership agreement calls for Christie to receive a $63,000 per year salary. Also, each partner is to receive an interest allowance equal to 10% of a partner's beginning capital investments. The remaining income or loss is to be divided equally. If the net income for the current year is $142,000, then Christie and Jergens's respective shares are