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. Do not round intermediate calculations. Round your answers to nearest whole number.)

	Company
		A			B			C
Sales	$500,000		$660,000		$680,000
Net operating income			$37,000
Average operating assets	$156,000				$147,000
Return on investment (ROI)	22	%	16	%		%
Minimum required rate of return:
Percentage	16	%		%	15	%
Dollar amount			$55,000
Residual income					$5,000