Christie and Jergens formed a partnership with capital contributions of $260,000 and $360,000, respectively. Their partnership agreement calls for Christie to receive a $56,000 per year salary allowance. Also, each partner is to receive an interest allowance equal to 8% 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 $113,000, then Christie and Jergens's respective shares of income are: