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

1. Annual salary allowance to Conyers of $154,000.
2. Interest of 5% on each partner's capital balance on January 1.
3. Any remaining net income divided to Conyers and Stevens, 1:2.

Conyers and Stevens had $55,520 and $112,600, respectively, in their January 1 capital balances. Net income for the year was $280,000. How much is distributed to Conyers and Stevens?

Note: Compute partnership share to two decimal places. Round final answers to the nearest whole dollar.

Conyers: $__________

Stevens: $__________