Christie and Jergens formed a partnership with capital contributions of $360,000 and $460,000, respectively. Their partnership agreement calls for Christie to receive a $66,000 per year salary allowance. Also, each partner is to receive an interest allowance equal to 10% of the partner's beginning capital investments. The remaining income or loss is to be divided equally. If the net income for the current year is $153,000, then Christie and Jergens's respective shares of income are