uired: Steve Conyers and Chelsy Poodle formed a partnership, dividing income as follows: Annual salary allowance to Poodle of $135,090. Interest of 5% on each partner's capital balance on January 1. Any remaining net income divided to Conyers and Poodle, 1:2. Conyers and Poodle had $51,000 and $93,000, respectively, in their January 1 capital balances. Net income for the year was $237,000. How much is distributed to Conyers and Poodle? Note: Compute partnership share.

Conyers:...........

Poodle:...................