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. Enter your ROI and Rate of Return Percentage answers to the nearest percentage (i.e., 0.12 should be entered as 12).)

	Company
	A		B		C
Sales	$450,000		$690,000		$530,000
Net operating income			$46,000
Average operating assets	$154,000				$142,000
Return on investment (ROI)	18	%	20	%		%
Minimum required rate of return:
Percentage	14	%		%	10	%
Dollar amount			$59,000
Residual income					$6,000