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	$641,300		$321,300
Total capital employed	4,600,000		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.
$