1.1 Jell and Dell were partners each with capital balances of 800 and an income sharing ratio of 2:3. They admitted Zell to a 30% interest in the partnership and the total amount of goodwill credited to the original partners was $700. What amount did Zell contribute to the business?

1.2 The partnership contract for Hanes and Jones LLP provides that Hanes is to receive a bonus of 20% of net income and that the remaining net income is to be divided equally after the bonus is paid. If the partnership income before the bonus for the year is $57,600, Hanes' share of this income is: