Estes Company has assembled the following data for its divisions for the past year:

	Division A	Division B
Average operating assets	$780,000	?
Sales	?	$800,000
Net operating income	$114,000	$28,700
Turnover	1.50	4
Margin	?	3.59%
Minimum required rate of return	14%	?
Residual income	?	$7,400

Division B's average operating assets is:

$200,000

$114,800

$7,175

$520,000