Dividing Partnership Net Income Steve Queen and Chelsy Stevens formed a partnership, dividing income as follows: Annual salary allowance to Queen of $187,620. Interest of 6% on each partner's capital balance on January 1. Any remaining net income divided to Queen and Stevens, 1:2. Queen and Stevens had $48,000 and $93,000, respectively, in their January 1 capital balances. Net income for the year was $318,000. Required: How much net income should be distributed to Queen and Stevens? Queen: $fill in the blank 1 Stevens: $fill in the blank 2