Determining Missing Items in Rate of Return and Residual Income Computations

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
$930,000		$213,900		(a)		13%		(b)		(c)
$540,000		(d)		(e)		(f)		$59,400		$27,000
$300,000		(g)		14%		(h)		$33,000		(i)
$230,000		$43,700		(j)		11%		(k)		(l)

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