John Johnson, president of Johnson Corporation, believes that it is a good practice for a company to maintain a constant payout of dividends relative to its earnings. Last year, net income was $510,000, and the corporation paid $102,000 in dividends. This year, due to some unusual circumstances, the corporation had income of $1,360,000. Hans expects next year's net income to be about $610,000.

What was Johnson Corporation's payout ratio last year? If it is to maintain the same payout ratio, what amount of dividends would pay this year?