Deuk Seon have the following investment centers. Several items are missing from the following table of rate of return on investment and residual income. Determine the missing items, identifying each item by the appropriate letter.

Department	Invested Assets	Income from Operations	Rate of Return on Investment	Min. Rate of Return	Min. Amt. of Income from Operations	Residual Income
Taek	(a)	(b)	(c)	16%	P128,000	P10,000
Jung Hwan	P850,000	P153,000	(d)	12%	(e)	(f)
Sun woo	P825,000	(g)	20%	(h)	(i)	P24,000
Dong Ryong	(j)	P129,000	24%	(k)	P60,000	(l)

(a)	Determine the missing items, identifying each by number.
(b)	Which division is most profitable in terms of income from operations?
(c)	Which division is most profitable in terms of rate of return on investment?