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		$	134,000
Accounts receivable		338,000			482,000
Inventory		579,000			478,000
Plant and equipment, net		793,000			786,000
Investment in Buisson, S.A.		396,000			430,000
Land (undeveloped)		253,000			250,000
Total assets	$	2,489,000		$	2,560,000
Liabilities and Stockholders' Equity
Accounts payable	$	380,000		$	342,000
Long-term debt		1,040,000			1,040,000
Stockholders' equity		1,069,000			1,178,000
Total liabilities and stockholders' equity	$	2,489,000		$	2,560,000

Joel de Paris, Inc. Income Statement
Sales					$	3,906,000
Operating expenses						3,320,100
Net operating income						585,900
Interest and taxes:
Interest expense	$	126,000
Tax expense		196,000				322,000
Net income					$	263,900

The company paid dividends of $154,900 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?