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

	Division A	Division B
Average operating assets	$579,000	?
Sales	?	$583,000
Net operating income	$162,000	$27,600
Turnover	1.40	5
Margin	?	3.8%
Minimum required rate of return	20%	?
Residual income	?	$6,050

Division A's residual income is:

	$46,200
	$61,200
	$51,200
	$36,200