Augusta Corps Golf Division has sales of $194,000, cost of goods sold of $104,000, operating expenses of $29,000, average invested assets of $904,000, and a hurdle rate of 13.25 percent. Calculate the Golf Divisions return on investment and its residual income. (Enter your ROI answer as a percentage rounded to two decimal places, (i.e., 0.1234 should be entered as 12.34%). Round your Residual Income (Loss) answer to the nearest whole dollar.)