Steve Queen and Chelsy Stevens formed a partnership, dividing the income as follows: 

Annual salary allowance for Stevens of $176,400. 

6% interest on the principal balance of each partner on January 1. 

Any remaining net income split between Queen and Stevens, 1:2. 

Queen and Stevens had $88,640 and $105,080, respectively, in their principal balances as of January 1. 

Net income for the year was $315,000. 

How much is distributed to Queen and Stevens?