Data for Uberto Company are presented in the following table of returns on investment and residual incomes:

Invested Assets		Income from Operations		Return on Investment		Minimum Return		Minimum Acceptable Income from Operations		Residual Income
$860,000		$197,800		(a)		13%		(b)		(c)
$600,000		(d)		(e)		(f)		$66,000		$30,000
$340,000		(g)		14%		(h)		$34,000		(i)
$260,000		$52,000		(j)		12%		(k)		(l)

Determine the missing values, identified by the letters above. For all amounts, round to the nearest whole number.