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	$310,000		$700,000		$540,000
Net operating income			$48,000
Average operating assets	$154,000				$149,000
Return on investment (ROI)	23	%	18	%		%
Minimum required rate of return:
Percentage	15	%		%	14	%
Dollar amount			$59,000
Residual income					$8,000