A family friend has asked your help in analyzing the operations of three anonymous companies operating in the same service sector industry. Supply the missing data in the table below: (Loss amounts should be indicated by a minus sign.)

	Company
	A		B		C
Sales	$320,000		$770,000		$580,000
Net operating income			$51,000
Average operating assets	$152,000				$159,000
Return on investment (ROI)	25	%	16	%		%
Minimum required rate of return:
Percentage	17	%		%	13	%
Dollar amount			$51,000
Residual income					$7,000