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:

	Company
	A		B		C
Sales	$9,060,000		$7,100,000		$4,590,000
Net operating income			$285,000
Average operating assets	$3,020,000				$1,836,000
Return on investment (ROI)	20	%	12	%		%
Minimum required rate of return:
Percentage	18	%		%	11	%
Dollar amount			$332,500
Residual income					$91,800