Stephanie Barnes and Layla Taylor formed a partnership, Design Pros Imaging, last May. Each person contributed assets to the business and both partners work full-time in the business. The business made a profit in the first year, which ended Dec. 31, but Layla and Stephanie are still discussing how to divide the net income equitably. Below is a table showing some options that their accountant worked up.

Unfortunately, the accountant's notes about each option have been lost. Stephanie remembers that the accountant proposed paying 4% interest yearly on each partner's capital investment at the beginning of the year. Layla asked the accountant to include at least one bonus option. The accountant used last year's results to show how the net income would have been divided under each option.

Taylor	Barnes
1. What is each partners capital investment?

	3. What was the net income for Design Pros Imaging last year?

Partner Option Taylor Barnes A. 8,800 S43,200 B. 000 $24,000 C. $6,660 $9,420 33,552 22,368 $40,212 $31,788 D. 33,500 S29,500 6,660 9,420 -1,770 -5,310 $38,390 $33,610 E. 33,500 S29,500 1,350 3,825 3825 $37,325 $34,675 F 36,000 $36,000 G. $6,660 $9,420 10,800 11,280 33,840 $28,740 $43,260