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

Annual salary allowance to Dane of $$191,400.$ Interest of $5\%$ on each partner's capital balance on January $1.$ Any remaining net income divided to Jack and Dane, $1$:$2.$ Jack and Dane had $$48,000$ and $$87,000,$ respectively, in their January $1$ capital balances. Net income for the year was $$330,00$ How much net income should be distributed to Jack and Dane?