Data are presented in the following table of returns on investment and residual incomes:

Determine the missing items, identifying each item by the appropriate letter.

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Minimum Acceptable Operating Minimum Return on Investment Residual Income (c) Return on Invested Assets Operating İncome (b) İncome Investment (a) (e) $1,200,000 $ 800,000 $ 750,000 $198,000 (d) (g) 12% (f) (h) 15% $40,000 (i) (1) $120,000 $ 90,000 (k) 14% $1,800,000 $441,000 (j)