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. Round your percentage answers to nearest whole percent.)

	Company
	A		B		C
Sales	$9,360,000		$7,600,000		$5,040,000
Net operating income			$321,000
Average operating assets	$3,120,000				$2,016,000
Return on investment (ROI)	19	%	12	%		%
Minimum required rate of return:
Percentage	17	%		%	11	%
Dollar amount			$374,500
Residual income					$100,800