Adriana Gonzalez and Sylvester Van Horne formed a partnership, dividing income as

Adriana Gonzalez and Sylvester Van Horne formed a partnership, dividing income as follows: 

1. Annual salary allowance to Chen of $25,000.

2. Interest of 5% on each partner’s capital balance on January 1.

3. Any remaining net income divided to Gonzalez and Van Horne, 2:1. Gonzalez and Van Horne had $126,000 and $189,000, respectively, in their January 1 capital balances. Net income for the year was $115,000. How much net income should be distributed to Gonzalez and Van Horne?