Coolbrook Company has the following information available for the past year: Sales revenue Cost of goods sold and operating expenses Net operating income Average invested assets River Division $1,217,000 899,000 $ 318,000 $1,090,000 Stream Division $1,805,000 1,296,000 $ 509,000 $1,510,000 The company's hurdle rate is 6.26 percent. Required: 1. Calculate return on investment (ROI) and residual income for each division for last year. 2. Recalculate ROI and residual income for the division for each independent situation that follows: a. Operating income increases by 11 percent. b. Operating income decreases by 10 percent. c. The company invests $250,000 in each division, an amount that generates $116,000 additional income per division. d. Coolbrook changes its hurdle rate to 4.26 percent