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Christie and Jergens formed a partnership with capital contributions of $ 2 9 0 , 0 0 0 and $ 3 9 0 , 0

Christie and Jergens formed a partnership with capital contributions of $290,000 and $390,000, respectively. Their partnership agreement calls for Christie to receive a $59,000 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 $125,000, then Christie and Jergens's respective shares of income are:

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