Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc. Balance Sheet Beginning Balance Ending Balance Assets Cash $ 138,000 $ 130,000 Accounts receivable 333,000 471,000 Inventory 564,000 487,000 Plant and equipment, net 805,000 792,000 Investment in Buisson, S.A. 395,000 428,000 Land (undeveloped) 250,000 245,000 Total assets $ 2,485,000 $ 2,553,000 Liabilities and Stockholders' Equity Accounts payable $ 388,000 $ 336,000 Long-term debt 966,000 966,000 Stockholders' equity 1,131,000 1,251,000 Total liabilities and stockholders' equity $ 2,485,000 $ 2,553,000 Joel de Paris, Inc. Income Statement Sales $ 5,208,000 Operating expenses 4,426,800 Net operating income 781,200 Interest and taxes: Interest expense $ 111,000 Tax expense 209,000 320,000 Net income $ 461,200 The company paid dividends of $341,200 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?