Coolbrook Company has the following information available for the past year: River Division Stream Division Sales revenue $ 1,207,000 $ 1,809,000 Cost of goods sold and operating expenses 888,000 1,286,000 Net operating income $ 319,000 $ 523,000 Average invested assets $ 1,100,000 $ 1,430,000 The companys hurdle rate is 7.01 percent. Required: Calculate return on investment (ROI) and residual income for each division for last year. Recalculate ROI and residual income for each division for each independent situation that follows: Operating income increases by 12 percent. Operating income decreases by 11 percent. The company invests $242,000 in each division, an amount that generates $119,000 additional income per division. Coolbrook changes its hurdle rate to 5.01 percent