Determining missing items in return and residual income computations Data for Uberto Company are presented in the following table of rates of return on investment and residual incomes:

Invested Assets		Income from Operations		Return on Investment		Minimum Return		Minimum Acceptable Income from Operations		Residual Income
$920,000		$239,200		(a)		15%		(b)		(c)
$600,000		(d)		(e)		(f)		$72,000		$24,000
$350,000		(g)		14%		(h)		$38,500		(i)
$260,000		$49,400		(j)		12%		(k)		(l)

Determine the missing values, identified by the letters above. For all amounts, round to the nearest whole number.