\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & \multicolumn{9}{|c|}{ Company } \\ \hline & \multicolumn{3}{|c|}{ A } & \multicolumn{3}{|c|}{ B } & \multicolumn{3}{|c|}{ C } \\ \hline Sales & $ & 9,600,000 & & $ & 8,000,000 & . & $ & 5,400,000 & \\ \hline Net operating income & & & & $ & 350,000 & & & & \\ \hline Average operating assets & $ & 3,200,000 & & & & & $ & 2,160,000 & \\ \hline Return on investment (ROI) & & 16 & % & & 14 & % & & & % \\ \hline Minimum required rate of return: & & 4 & & & & & & & \\ \hline Percentage & & 14 & % & & & % & & 15 & % \\ \hline Dollar amount & 7 & & & $ & 300,000 & & & & \\ \hline Residual income & ? & & & & & & $ & 108,000 & \\ \hline \end{tabular}