Dividing Partnership Net Income

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

Annual salary allowance to Stevens of $$118,320.$

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

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

Queen and Stevens had $$99,000$ and $$87,000,$ respectively, in their January $1$ capital

balances. Net income for the year was $$204,000.$

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

Queen: $

Stevens: $