Gatto production services started the year with total assets of $ 120 comma 000 and total liabilities of $ 45 comma 000. the revenues and the expenses for the year amounted to $ 110 comma 000 and $ 60 comma 000, respectively. during the year, the company did not issue any common stock, but it distributed dividends of $ 70 comma 000. calculate gatto's net income for the year.

Aproperty title search firm is contemplating using online software to increase its search productivity. currently an average of 40 minutes is needed to do a title search. the researcher cost is $2 per minute. clients are charged a fee of $400. company a's software would reduce the average search time by 10 minutes, at a cost of $3.50 per search. company b's software would reduce the average search time by 12 minutes at a cost of $3.60 per search. which option would have the higher productivity in terms of revenue per dollar of input?