1. A family friend has asked your help in analyzing the operations of three anonymous companies operating in the same service sector industrySupply the missing data in the table below(Loss amounts should be indicated by a minus sign. Do not round your intermediate calculations .)

2. Posters.com is a small Internet retailer of high-quality posters. The company has $ 880,000 in operating assets and fixed expenses of $ 165,000 per year With this level of operating assets and fixed expenses, the company can support sales of up to $ 4,800,000 per yearThe company's contribution margin ratio is 10% which means that an additional dollar of sales results in additional contribution margin, and net operating income, of 10 cents. Required : Complete the following table showing the relation between sales and return on investment (ROI) What happens to the company's return on investment () as sales increase?

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & \multicolumn{3}{|c|}{ Company A } & \multicolumn{3}{|c|}{ Company B } & \multicolumn{3}{|c|}{ Company C } \\ \hline Sales & $ & 390,000 & & $ & 830,000 & & $ & 620,000 & \\ \hline Net operating income & & & & $ & 40,000 & & & & \\ \hline Average operating assets & $ & 152,000 & & & & & $ & 151,000 & \\ \hline Return on investment ( ROI ) & & 22 & % & & 19 & % & & & % \\ \hline \multicolumn{10}{|c|}{ Minimum required rate of return: } \\ \hline Percentage & & 17 & % & & & % & & 11 & % \\ \hline Dollar amount & & & & $ & 52,000 & & & & \\ \hline Residual income & & & & & & & $ & 7,000 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline Sales & \begin{tabular}{c} Net Operating \\ Income \end{tabular} & \begin{tabular}{c} Average \\ Operating \\ Assets \end{tabular} & \multicolumn{2}{|c|}{ ROI } \\ \hline$4,300,000 & $265,000 & $ & 880,000 & & \\ \hline$4,400,000 & & $ & 880,000 & & \\ \hline$4,500,000 & & $ & 880,000 & & \\ \hline$4,600,000 & & $ & 880,000 & & \\ \hline$4,700,000 & & $ & 880,000 & & \\ \hline$4,800,000 & & $ & 880,000 & & % \\ \hline \end{tabular}