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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	130,000		$	126,000
Accounts receivable		340,000			479,000
Inventory		571,000			487,000
Plant and equipment, net		809,000			798,000
Investment in Buisson, S.A.		390,000			430,000
Land (undeveloped)		250,000			247,000
Total assets	$	2,490,000		$	2,567,000
Liabilities and Stockholders' Equity
Accounts payable	$	377,000		$	336,000
Long-term debt		953,000			953,000
Stockholders' equity		1,160,000			1,278,000
Total liabilities and stockholders' equity	$	2,490,000		$	2,567,000

Joel de Paris, Inc. Income Statement
Sales					$	4,114,000
Operating expenses						3,496,900
Net operating income						617,100
Interest and taxes:
Interest expense	$	126,000
Tax expense		200,000				326,000
Net income					$	291,100

The company paid dividends of $173,100 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?