Delta Partnership has four equal partners. At the beginning of the year, Drew was one of the Delta partners, but on October $1,$ he sold his partnership interest to Cody.

Required:

If Delta's ordinary income for the year was $$476,000,$ what portion of this income should be allocated to Drew, and what portion should be allocated to Cody? $($Assume $365$ days in a year. Round income per day of ownership to $4$ decimal places. Round your final answers to the nearest whole dollar amount.$)$

$\backslash$table$[[,$Amount$],[$Drew$\text{'}$s income,$],[$Cody$\text{'}$s income,$]]$