Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc. Balance Sheet Beginning Balance Ending Balance Assets Cash $ 134,000 $ 135,000 Accounts receivable 330,000 475,000 Inventory 567,000 475,000 Plant and equipment, net 889,000 875,000 Investment in Buisson, S.A. 392,000 426,000 Land (undeveloped) 250,000 247,000 Total assets $ 2,562,000 $ 2,633,000 Liabilities and Stockholders' Equity Accounts payable $ 373,000 $ 332,000 Long-term debt 973,000 973,000 Stockholders' equity 1,216,000 1,328,000 Total liabilities and stockholders' equity $ 2,562,000 $ 2,633,000 Joel de Paris, Inc. Income Statement Sales $ 4,656,000 Operating expenses 3,864,480 Net operating income 791,520 Interest and taxes: Interest expense $ 122,000 Tax expense 210,000 332,000 Net income $ 459,520 The company paid dividends of $347,520 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?