Dividing Partnership Net Income Required: Steve Queen and Chelsy Bernard formed a partnership, dividing income as follows: Annual salary allowance to Queen of $135,700. Interest of 5% on each partner's capital balance on January 1. Any remaining net income divided to Queen and Bernard, 1:2. Queen and Bernard had $88,640 and $112,600, respectively, in their January 1 capital balances. Net income for the year was $230,000. How much is distributed to Queen and Bernard?

Note: Compute partnership share to two decimal places. Round final answers to the nearest whole dollar.

Queen: $

Bernard: $