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

Data for Schmidt Company are presented in the following table of rates of return on investment and residual incomes:

Invested Assets		Income from Operations		Rate of Return on Investment		Minimum Rate of Return		Minimum Acceptable Income from Operations		Residual Income
$860,000		$197,800		(a)		13%		(b)		(c)
$540,000		(d)		(e)		(f)		$59,400		$27,000
$320,000		(g)		14%		(h)		$32,000		(i)
$240,000		$48,000		(j)		12%		(k)		(l)

a.									%
b.	$
c.	$
d.	$
e.									%
f.									%
g.	$
h.									%
i.	$
j.									%
k.	$
l.	$