Coolbrook Company has the following information available for the past year: The company's hurdle rate is 7.26 percent. Required: 1. Calculate return on investment (ROI) and residual income for each division for last year. 2. Recalculate ROI and residual income for each division for each independent situation that follows: a. Operating income increases by 11 percent. b. Operating income decreases by 12 percent. c. The company invests $258,000 in each division, an amount that generates $101,000 additional income per division. d. Coolbrook changes its hurdle rate to 5.26 percent. \begin{tabular}{|l|l|l|l|l|} \hline & \multicolumn{2}{|c|}{ River Division } & \multicolumn{2}{c|}{ Stream Division } \\ \hline ROI & & % & & % \\ \hline Residual Income (Loss) & & & & \\ \hline \end{tabular}