Dividing Partnership Net Income Steve Queen and Chelsy Boxer formed a partnership, dividing income as follows: Annual salary allowance to Queen of $$109,440.$ Interest of $5\%$ on each partner's capital balance on January $1.$ Any remaining net income divided to Queen and Boxer, $1$:$2.$ Queen and Boxer had $$96,000$ and $$117,000,$ respectively, in their January $1$ capital balances. Net income for the year was $$192,000.$ Required: How much net income should be distributed to Queen and Boxer?