Steve Queen and Chelsy Boxer formed a partnership, dividing income as follows: Annual salary allowance to Boxer of $100,890. Interest of 7% on each partner's capital balance on January 1. Any remaining net income divided to Queen and Boxer, 1:2. Queen and Boxer had $78,000 and $81,000, respectively, in their January 1 capital balances. Net income for the year was $177,000. How much net income should be distributed to Queen and Boxer?

Queen: $

Boxer: $