Steve King and Chelsy Dane formed a partnership, dividing income as follows:

Annual salary allowance to Dane of $158,340.
Interest of 5% on each partner's capital balance on January 1.
Any remaining net income divided to King and Dane, 1:2.
King and Dane had $45,000 and $81,000, respectively, in their January 1 capital balances. Net income for the year was $273,000. How much is distributed to King and Dane?

Note: Compute partnership share.
King: $fill in the blank 1

Dane: $fill in the blank 2