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)

	Company
	A		B		C
Sales	$500,000		$650,000		$520,000
Net operating income			$44,000
Average operating assets	$170,000				$154,000
Return on investment (ROI)	16	%	19	%		%
Minimum required rate of return:
Percentage	15	%		%	11	%
Dollar amount			$48,000
Residual income					$7,000