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 2021 under both the daily allocation and the specific identification allocation methods? 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, 2021 (365 days)	$ 470,500

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

b. On March 15, 2021, Blinkin sells his shares to Nod.

Income Reported

	Daily Allocation Method	Specific Identification Method
Winkin
Blinkin
Nod

Please show work and explain how you got answers.