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

JOEL DE PARIS INC .Balance SheetEndingBeginningBalanceBalanceAssetsCash$132 , 500397 , 500198 , 750Accounts receivable*463 , 750Inventory265 , 000265 , 000Plant and equipment , net530, 000397 , 500Investment in Buisson , S. A.326, 000294 , 000Land ( undeveloped )198, 000212, 000Total assets$1, 849, 000$1, 831, 000Liabilities and Shareholders' Equity*Accounts payable$ 325 , 200337 , 200Long-term debt1 , 300 , 8001 , 348 , 800Shareholders' equity223, 000145 , 000Total liabilities and shareholders' equity$1 , 849 , 000$1 , 831 , 000JOEL DE PARIS INC.Income StatementSales$5, 300, 000Less : Operating expenses5, 035 , 000Net operating income265 , 000Less : Interest and taxes ?Interest expense$98, 000Tax expense72, 000170 , 000Net income95, 000 The company paid dividends of $17 , 000 last year . The "Investment in Buisson , S. A . " on the balance sheet*represents an investment in the shares of another company .Required :"1 . Compute the company's margin , turnover , and ROI for last year . ( Do not round intermediatecalculations . Round your answers to 2 decimal place . )Margin%0TurnoverROI902 . The board of directors of Joel de Paris Inc . has set a minimum required return of 16% . What was the*company's residual income last year ?*Residual income