Financial data for Joel de Paris, Inc., for last year follow:

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	128,000		$	133,000
Accounts receivable		336,000			476,000
Inventory		560,000			477,000
Plant and equipment, net		816,000			794,000
Investment in Buisson, S.A.		409,000			433,000
Land (undeveloped)		246,000			254,000
Total assets	$	2,495,000		$	2,567,000
Liabilities and Stockholders' Equity
Accounts payable	$	372,000		$	347,000
Long-term debt		992,000			992,000
Stockholders' equity		1,131,000			1,228,000
Total liabilities and stockholders' equity	$	2,495,000		$	2,567,000

Joel de Paris, Inc. Income Statement
Sales					$	3,720,000
Operating expenses						3,199,200
Net operating income						520,800
Interest and taxes:
Interest expense	$	129,000
Tax expense		195,000				324,000
Net income					$	196,800

The company paid dividends of $99,800 last year. The Investment in Buisson, S.A., on the balance sheet represents an investment in the stock of another company. The company's minimum required rate of return of 15%.

Required:

1. Compute the company's average operating assets for last year.

2. Compute the companys margin, turnover, and return on investment (ROI) for last year. (Round "Margin", "Turnover" and "ROI" to 2 decimal places.)

3. What was the companys residual income last year?