Winkin, Blinkin, and Nod are equal shareholders in SleepEZ, an S corporation. In the conditions listed below, how much income should each report from SleepEZ for 2019 under both the daily allocation and the specific identification allocation method? Refer to the following table for the timing of SleepEZs income.

Period	Income
January 1 through March 15 (74 days)	$	125,000
March 16 through December 31 (291 days)		345,500
January 1 through December 31, 2019 (365 days)	$	470,500

(Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

a. There are no sales of SleepEZ stock during the year.