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	$350,000		$730,000		$580,000
Net operating income			$51,000
Average operating assets	$158,000				$160,000
Return on investment (ROI)	22	%	16	%		%
Minimum required rate of return:
Percentage	14	%		%	13	%
Dollar amount			$44,000
Residual income					$5,000