Steve King and Chelsy Stevens formed a partnership, dividing income as follows: Annual salary allowance to Stevens of $179,800. Interest of 5% on each partner's capital balance on January 1. Any remaining net income divided to King and Stevens, 1:2. King and Stevens had $77,600 and $82,520, respectively, in their January 1 capital balances. Net income for the year was $310,000. How much is distributed to King and Stevens?