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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	138,000		$	133,000
Accounts receivable		343,000			475,000
Inventory		563,000			490,000
Plant and equipment, net		796,000			782,000
Investment in Buisson, S.A.		392,000			426,000
Land (undeveloped)		253,000			245,000
Total assets	$	2,485,000		$	2,551,000
Liabilities and Stockholders' Equity
Accounts payable	$	388,000		$	339,000
Long-term debt		1,040,000			1,040,000
Stockholders' equity		1,057,000			1,172,000
Total liabilities and stockholders' equity	$	2,485,000		$	2,551,000

Joel de Paris, Inc. Income Statement
Sales					$	4,092,000
Operating expenses						3,396,360
Net operating income						695,640
Interest and taxes:
Interest expense	$	122,000
Tax expense		193,000				315,000
Net income					$	380,640

The company paid dividends of $265,640 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?