Coolbrook Company has the following information available for the past year:

	River Division			Stream Division
Sales revenue	$	1,201,000		$	1,812,000
Cost of goods sold and operating expenses		895,000			1,283,000
Net operating income	$	306,000		$	529,000
Average invested assets	$	1,020,000		$	1,500,000

The companys hurdle rate is 8.01 percent.

d. Coolbrook changes its hurdle rate to 6.01 percent.

I ONLY NEED ANSWER TO PART D

Recalculate ROI and residual income for each division for the independent situation that follows: Coolbrook changes its hurdle rate to 6.01 percent. (Enter your ROI answers as a percentage rounded to two decimal places, (i.e., 0.1234 should be entered as 12.34%.). Loss amounts should be indicated with a minus sign.)

	River Division		Stream Division
ROI		%		%
Residual Income (Loss)