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

1. Annual salary allowance to Conyers of $165,300.

2. Interest of 7% 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 $88,640 and $90,040, respectively, in their January 1 capital balances. Net income for the year was $285,000. How much is distributed to Conyers and Bernard?