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 2014 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 March 14 (73 days)	$	170,000
March 15 through December 31 (292 days)		349,000
January 1 through December 31, 2014 (365 days)	$	519,000

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

b.	On March 14, 2014, Blinkin sells his shares to Nod.

c.	On March 14, 2014, Winkin and Nod each sell their shares to Blinkin.