Dividing Partnership Net Income

Steve Queen and Chelsy Boxer formed a partnership, dividing income as follows:

Annual salary allowance to Boxer of $147,060.

Interest of 7% 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 $81,000, respectively, in their January 1 capital balances. Net income for the year was $258,000.

Required:

How much net income should be distributed to Queen and Boxer? Queen: $fill in the blank 1 Boxer: $fill in the blank 2