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.

Option

Partner

Taylor

Barnes

A.

$28,320

$42,480

B.

$47,200

$23,600

C.

$6,600

$9,300

32,940

21,960

$39,540

$31,260

D.

$32,000

$28,000

6,600

9,300

-1,275

-3,825

$37,325

$33,475

E.

$32,000

$28,000

1,620

4,590

4,590

$36,590

$34,210

F.

$35,400

$35,400

G.

$6,600

$9,300

10,620

11,070

33,210

$28,290

$42,510

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?
2. What is each partners proposed salary amount?

	3. What was the net income for Design Pros Imaging last year?
	4. Which option shows how the net income will be split if the partners do not reach an agreement?
	5. In Option D, what do the negative amounts represent?
	6. What is the last item in Option E that is divided between the partners?