Steve Queen and cheesy Bernard formed a partnership, dividing income as follows: 1. Annual salary allowance to Bernard of $159,300 2. Interest of 6% on each partners capital balance on January 1. 3. Any remaining net income divided to queen and Bernard 1:2 Queen and Bernard had $96,000 and $117,000, respectively, in their January 1 capital balances. Net income for the year was $270,000 How much net income should be distributed to Queen and Bernard?.