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	$460,000		$700,000		$600,000
Net operating income			$38,000
Average operating assets	$167,000				$156,000
Return on investment (ROI)	20	%	16	%		%
Minimum required rate of return:
Percentage	13	%		%	11	%
Dollar amount			$43,000
Residual income					$5,000