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 2022 under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZ's income.

Period	Income
January 1 through April 18 (108 days)	$ 142,000
April 19 through December 31 (257 days)	423,000
January 1 through December 31, 2022 (365 days)	$ 565,000

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

b. On April 18, 2022, Blinkin sells his shares to Nod.

Income Reported
	Daily Allocation Method	Specific Identification Method
Winkin
Blinkin
Nod