Augusta Corp's Golf Division has sales of $197,000, cost of goods sold of $107,000, operating expenses of $32,000, average invested assets of $907,000, and a hurdle rate of 14.00 percent.

Calculate the Golf Division's 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.)