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 2018 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 March 8 (67 days)	$	161,000
March 9 through December 31 (298 days)		418,000
January 1 through December 31, 2018 (365 days)	$	579,000

(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 March 8, 2018, Blinkin sells his shares to Nod.

Income Reported
	Daily Allocation Method	Specific Identification Method
Winkin
Blinkin
Nod

c. On March 8, 2018, Winkin and Nod each sell their shares to Blinkin.

Income Reported
	Daily Allocation Method	Specific Identification Method
Winkin
Nod
Blinkin