Dividing Partnership Net Income

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

Annual salary allowance to Queen of $90,480.

Interest of 5% on each partner's capital balance on January 1.

Any remaining net income divided to Queen and Poodle, 1:2.

Queen and Poodle had $75,000 and $81,000, respectively, in their January 1 capital balances. Net income for the year was $156,000.

Required:

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