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 2018 under both the daily allocation and the specific identification allocation method? Refer to the following table for the timing of SleepEZ's income.

Period Income

January 1 through April 13 (103 days) $217,000

April 14 through December 31 (262 days) 386,000

January 1 through December 31, 2018 (365 days ) $603,000

(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.

Income Reported

Daily Allocation Method Specific Identification Method

Winkin

Blinkin

Nod

b.On April 13, 2018, Blinkin sells his shares to Nod.

Income Reported

Daily Allocation Method Specific Identification Method

Winkin

Blinkin

Nod

c.On April 13, 2018, Winkin and Nod each sell their shares to Blinkin.

Income Reported

Daily Allocation Method Specific Identification Method

Winkin

Blinkin

Nod