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	$330,000		$750,000		$510,000
Net operating income			$45,000
Average operating assets	$157,000				$155,000
Return on investment (ROI)	21	%	18	%		%
Minimum required rate of return:
Percentage	18	%		%	13	%
Dollar amount			$40,000
Residual income					$7,000