Santos and Torres Are Partners in ST Grocery Partnership Income of ST Grocery for the Year Was $160,000

Santos and Torres are partners in ST Grocery. Their partnership agreement specifies that they share income in a 1:4 ratio after each partner receives 20 percent interest on weighted average capital, which is fully implemented. Their capital transactions for the year are summarized as follows:
$$\begin{array} { | l | r | r | } \hline & \text { Santos } & \text { Torres } \\\hline \text { Capital, January 1 } & \$ 100,000 & \$ 250,000 \\\hline \text { Investment, April 1 } & - - & 25,000 \\\hline \text { Withdrawal, July 1 } & \{ 10,000 \} & \{ 41,000 \} \\\hline \text { Investment, September 1 } & 35,000 & - - \\\hline \text { Investment, November 1 } & - - & 18,000 \\\hline \text { Withdrawal, December 1 } & \{ 5,000 \} & \{ 12,000 \} \\\hline \text { Capital, December 31 } & \$ 120,000 & \$ 250,000 \\\hline\end{array}$$ Partnership income of ST Grocery for the year was $160,000.
Required
Determine the allocation of partnership income between Santos and Torres.