Dividing Partnership Net Income

Required:

Steve Conyers and Chelsy Bernard formed a partnership, dividing income as follows:

Annual salary allowance to Bernard of $179,950.

Interest of 6% on each partner's capital balance on January 1.

Any remaining net income divided to Conyers and Bernard, 1:2.

Conyers and Bernard had $77,600 and $82,520, respectively, in their January 1 capital balances. Net income for the year was $305,000. How much is distributed to Conyers and Bernard?

Note: Compute partnership share to two decimal places. Round final answers to the nearest whole dollar. Conyers: 43137$ Bernard: 261863$

Why is this wrong?