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 $ 1,213,000 893,000 $ 320,000 $ 1,030,000 Stream Division $ 1,820,000 1,295,000 $ 525,000 $ 1,400,000 The company's hurdle rate is 7.51 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 8 percent. b. Operating income decreases by 10 percent. c. The company invests $246,000 in each division, an amount that generates $106,000 additional income per division. d. Coolbrook changes its hurdle rate to 5.51 percent