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 and other amounts to whole dollars)

	company
	a	b	c
Sales	440,000	800,000	500,000
Net operating income		45,000
Average operating assets	152,000		150,000
return on investment	23%	19%
minimum required rate of return
percentage	12%		14%
dollar amount		57,000
residual income			8,000