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Financial data for Joel de Paris, Inc., for last year follow. Joel de Paris, Inc. Balance Sheet Beginning Ending Balance Balance Assets Cash $ 130,000

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Financial data for Joel de Paris, Inc., for last year follow. Joel de Paris, Inc. Balance Sheet Beginning Ending Balance Balance Assets Cash $ 130,000 $ 140,000 Accounts receivable 336,000 477,000 Inventory 576,000 485,000 Plant and equipment, net 798,000 778,000 Investment in Buisson, S.A. 397,000 428,000 Land (undeveloped) 246,000 253,000 Total assets $2,483,000 $2,561,000 Liabilities and Stockholders' Equity Accounts payable $ 380,000 $ 335,000 Long-term debt 1,029,000 1,029,000 Stockholders' equity 1,074,000 1,197,000 Total liabilities and stockholders' $2,483,000 $2,561,000 equity Joel de Paris, Inc. Income Statement Sales Operating expenses Net operating income Interest and taxes: Interest expense $120,000 Tax expense 197,000 Net income $3,906,000 3,202,920 703, 080 317,000 $ 386,080 The company paid dividends of $263,080 last year. The "rivestment 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%. Joel de Paris, Inc. Income Statement Sales Operating expenses Net operating income Interest and taxes: Interest expense $120,000 Tax expense 197,000 Net income $3,906,000 3,202,920 703,080 5 317,000 $ 386,080 The company paid dividends of $263,080 last year. The "Investment in Buisson, SA," 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 company's margin, turnover, and return on investment (ROI) for last year. (Round "Margin", "Turnover" and "ROI" to 2 decimal places.) 3. What was the company's residual income last year? 1 2. % Average operating assets Margin Turnover ROI Residual income 3

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