Ray Davies and Dave Davies formed a partnership, investing $ 260,000 and $ 180,000 respectively. The partnership agreement calls for a return of 10% interest on their original investment, Ray is to have a salary of $ 20,000 per year, Dave is to have a salary of $33,000 and the remainder divided in the ratio of 2:3. Determine the income distribution if the net income of the partnership for the year is $247,000.