Steve King and Chelsy Bernard formed a partnership, dividing income as follows: 1. Annual salary allowance to King of $126,000. 2. Interest of 5% on each partner's capital balance on January 1. 3. Any remaining net income divided to King and Bernard, 1:2. King and Bernard had $63,000 and $75,000, respectively, in their January 1 capital balances. Net income for the year was $225,000. Required: How much net income should be distributed to King and Bernard? King: $ Bernard: $