Refer to Example 9.3. Show calculations to verify the statement in the example that with a profit

Question:

Refer to Example 9.3. Show calculations to verify the statement in the example that with a profit share of 0.3185 the manager will work hard and receive reservation utility.
Explain why the contract in Example 9.3 is more efficient than the contract in Example 9.2. How can accountants contribute to this greater efficiency when net income is unbiased?