Coolbrook Company has the following information available for the past year: River Division Stream Division Sales revenue $ 1,201,000 $ 1,816,000 Cost of goods sold and operating expenses 897,000 1,286,000 Net operating income $ 304,000 $ 530,000 Average invested assets $ 1,190,000 $ 1,570,000 The companys hurdle rate is 7.76 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 9 percent. c. The company invests $257,000 in each division, an amount that generates $103,000 additional income per division. d. Coolbrook changes its hurdle rate to 5.76 percent.