Christie and Jergens formed a partnership with capital contributions of $400,000 and $500,000, respectively. Their partnership agreement calls for Christie to receive a $70,000 per year salary. Also, each partner is to receive an interest allowance equal to 9% 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 $164,000, then Christie and Jergens's respective shares are: