Steve Conyers and Chelsy Bernard formed a partnership, dividing income as follows:

1. Annual salary allowance to Conyers of $157,320.
2. Interest of 5% on each partner's capital balance on January 1.
3. Any remaining net income divided to Conyers and Bernard, 1:2.

Conyers and Bernard had $45,000 and $111,000, respectively, in their January 1 capital balances. Net income for the year was $276,000. How much is distributed to Conyers and Bernard?

Compute partnership share. Conyers: $ Bernard: $