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 2016 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 4 (95 days)	$	139,000
April 5 through December 31 (271 days)		405,000
January 1 through December 31, 2016 (366 days)	$	544,000

(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 4, 2016, Blinkin sells his shares to Nod.

Income Reported
	Daily Allocation Method	Specific Identification Method
Winkin
Blinkin
Nod

c. On April 4, 2016, Winkin and Nod each sell their shares to Blinkin.

Income Reported
	Daily Allocation Method	Specific Identification Method
Winkin
Blinkin
Nod