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

Annual salary allowance to Jack of $$131,040.$

Interest of $5\%$ on each partner's capital balance on January $1.$

Any remaining net income divided to Jack and Bernard, $1$:$2.$

Jack and Bernard had $$51,000$ and $$117,000,$ respectively, in their January $1$ capital balances. Net income for the year was $$234,000.$

Required:

How much net income should be distributed to Jack and Bernard?