Durango and Northam formed a partnership with capital contributions of $80,000 and $100,000 respectively. Their partnership agreement called for Durango to receive a $20,000 annual salary allowance, and each partner to receive a share of net income equal to a 15% return on capital investments. The remaining income or loss is to be divided equally. If the net income for the year is $44,000, what are Durango's and Northam's respective shares?