Dividing Partnership Net Income

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

Annual salary allowance to Conyers of $$102,660.$

Interest of $7\%$ on each partner's capital balance on January $1.$

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

Conyers and Stevens had $$54,000$ and $$81,000,$ respectively, in their January $1$ capital balances. Net income for the year was $$177,000.$

Required:

How much net income should be distributed to Conyers and Stevens?

Conyers: $

Stevens: $