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 2015 under both the daily allocation and the specific identification allocation method? Refer to the following table for the timing of SleepEZs income. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

Period	Income
January 1 through May 16 (136 days)	$	182,000
May 17 through December 31 (229 days)		413,000
January 1 through December 31, 2015 (365 days)	$	595,000

a.	There are no sales of SleepEZ stock during the year.

b.	On May 16, 2015, Blinkin sells his shares to Nod.

c.	On May 16, 2015, Winkin and Nod each sell their shares to Blinkin.