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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	139,000		$	133,000
Accounts receivable		340,000			481,000
Inventory		575,000			480,000
Plant and equipment, net		796,000			796,000
Investment in Buisson, S.A.		402,000			433,000
Land (undeveloped)		252,000			247,000
Total assets	$	2,504,000		$	2,570,000
Liabilities and Stockholders' Equity
Accounts payable	$	372,000		$	338,000
Long-term debt		976,000			976,000
Stockholders' equity		1,156,000			1,256,000
Total liabilities and stockholders' equity	$	2,504,000		$	2,570,000

Joel de Paris, Inc. Income Statement
Sales					$	4,301,000
Operating expenses						3,698,860
Net operating income						602,140
Interest and taxes:
Interest expense	$	128,000
Tax expense		208,000				336,000
Net income					$	266,140

The company paid dividends of $166,140 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?