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Steve Jack and Chelsy Stevens formed a partnership, dividing income as follows: Annual salary allowance to Stevens of $176,130. Interest of 5% on each partner's capital balance on January 1. Any remaining net income divided to Jack and Stevens, 1:2. Jack and Stevens had $90,000 and $111,000, respectively, in their January 1 capital balances. Net income for the year was $309,000. How much is distributed to Jack and Stevens
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