Company
	A		B		C
Sales	$9,000,000		$7,000,000		$4,500,000
Net operating income			$280,000
Average operating assets	$3,000,000				$1,800,000
Return on investment (ROI)	18	%	14	%		%
Minimum required rate of return:
Percentage	16	%		%	15	%
Dollar amount			$320,000
Residual income					$90,000