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		$	134,000
Accounts receivable		344,000			480,000
Inventory		570,000			488,000
Plant and equipment, net		880,000			858,000
Investment in Buisson, S.A.		398,000			429,000
Land (undeveloped)		245,000			253,000
Total assets	$	2,563,000		$	2,642,000
Liabilities and Stockholders' Equity
Accounts payable	$	380,000		$	345,000
Long-term debt		1,049,000			1,049,000
Stockholders' equity		1,134,000			1,248,000
Total liabilities and stockholders' equity	$	2,563,000		$	2,642,000

Joel de Paris, Inc. Income Statement
Sales					$	4,074,000
Operating expenses						3,422,160
Net operating income						651,840
Interest and taxes:
Interest expense	$	122,000
Tax expense		204,000				326,000
Net income					$	325,840

The company paid dividends of $211,840 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?