Answer:
$45,440.00
Explanation:
Jack's interest on capital =5%*$90,000=$4,500.00
Stevens' interest on capital =5%*$111,000=$ 5,550.00  
Net income left to be shared in ratio 1:2 is the net income of $309,000 minus the total interest on capital of $10,050 i.e $4,500+$5,550 and salaries to Stevens 
Net income left for sharing=$309,000-$10,050-$176,130=$ 122,820.00  
Jack's share of profit=1/3*$ 122,820.00   =$ 40,940.00    
Stevens' share of profits=2/3*$122,820.00  =$ 81,880.00  
Amount distributed to Jack=$4,500+$ 40,940=$45,440.00