CB Corporation Was Formed as a Calendar-Year S Corporation How Much 2019 Income Is Allocated to Each Shareholder If

CB Corporation was formed as a calendar-year S corporation.Casey is a 60 percent shareholder and Bryant is a 40 percent shareholder.On September 30, 2019, Bryant sold his CB shares to Don.CB reported business income for 2019 as follows: (Assume that there are 365 days in the year.)
$\begin{array}{llcc}\quad \quad \quad \quad \quad \quad \quad \quad \quad \quad \quad \text { Period } & \text { Income } \\ \text {January 1 through September 30 (273 days) } &\$200,000\\ \text {October 1 through December 31 (92 days) } &\underline{530,000}\\ \text { January 1 through December 31 } &\underline{\$730,000}\\\end{array}$
How much 2019 income is allocated to each shareholder if CB uses its normal accounting rules to allocate income to the specific periods in which it was actually earned?