Dacker Products is a division of a major corporation. The following data are for the most recent year of operations: Sales Net operating income Average operating assets The company's minimum required rate of return $37,780,000 $ 3,458,960 $ 9,300,000 158 The division's residual income is closest to: $3,458,960 O $(3,677,840) $4,853,960 O $2,063,960