Washington Company has two divisions: the Adams Division and the Jefferson Division. The following information pertains to last year's results:

	Adams Division		Jefferson Division
Net (after-tax) income	$665,500		$368,550
Total capital employed	4,240,000		3,867,500

In addition, Washington Company's top management has set a minimum acceptable rate of return equal to 11%.

Required:

Enter negative values as negative numbers.

1. Calculate the residual income for the Adams Division. $

2. Calculate the residual income for the Jefferson Division. $