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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	131,000		$	128,000
Accounts receivable		333,000			485,000
Inventory		577,000			489,000
Plant and equipment, net		819,000			798,000
Investment in Buisson, S.A.		405,000			430,000
Land (undeveloped)		255,000			251,000
Total assets	$	2,520,000		$	2,581,000
Liabilities and Stockholders' Equity
Accounts payable	$	378,000		$	332,000
Long-term debt		975,000			975,000
Stockholders' equity		1,167,000			1,274,000
Total liabilities and stockholders' equity	$	2,520,000		$	2,581,000

Joel de Paris, Inc. Income Statement
Sales					$	3,948,000
Operating expenses						3,355,800
Net operating income						592,200
Interest and taxes:
Interest expense	$	111,000
Tax expense		191,000				302,000
Net income					$	290,200

The company paid dividends of $183,200 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?