Steve Jack and Chelsy Poodle formed a partnership, dividing income as follows:

1. Annual salary allowance to Poodle of $122,640.
   
2. Interest of 6% on each partner's capital balance on January 1.
   
3. Any remaining net income divided to Jack and Poodle, 1:2.
   

Jack and Poodle had $63,000 and $117,000, respectively, in their January 1 capital balances. Net income for the year was $219,000.

How much net income should be distributed to Jack and Poodle?