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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	126,000		$	133,000
Accounts receivable		332,000			473,000
Inventory		561,000			485,000
Plant and equipment, net		871,000			839,000
Investment in Buisson, S.A.		395,000			434,000
Land (undeveloped)		251,000			255,000
Total assets	$	2,536,000		$	2,619,000
Liabilities and Stockholders' Equity
Accounts payable	$	383,000		$	331,000
Long-term debt		1,026,000			1,026,000
Stockholders' equity		1,127,000			1,262,000
Total liabilities and stockholders' equity	$	2,536,000		$	2,619,000

Joel de Paris, Inc. Income Statement
Sales					$	4,393,000
Operating expenses						3,777,980
Net operating income						615,020
Interest and taxes:
Interest expense	$	111,000
Tax expense		210,000				321,000
Net income					$	294,020

The company paid dividends of $159,020 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?