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 April 13 (103 days)	$	217,000
April 14 through December 31 (262 days)		386,000
January 1 through December 31, 2019 (365 days)	$	603,000

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

c. On April 13, 2019, Winkin and Nod each sell their shares to Blinkin.