Steve Queen and Chelsy Bernard formed a partnership, dividing income as follows: Annual salary allowance to Bernard of $162,960. The interest of 5% on each partner's capital balance on January 1. Any remaining net income divided to Queen and Bernard, 1:2. Queen and Bernard had $96,000 and $93,000, respectively, in their January 1 capital balances. Net income for the year was $291,000. How much is distributed to Queen and Bernard?

Note: Compute partnership share.

Queen:

Bernard: