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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	140,000		$	136,000
Accounts receivable		343,000			473,000
Inventory		571,000			489,000
Plant and equipment, net		816,000			812,000
Investment in Buisson, S.A.		393,000			427,000
Land (undeveloped)		252,000			246,000
Total assets	$	2,515,000		$	2,583,000
Liabilities and Stockholders' Equity
Accounts payable	$	372,000		$	341,000
Long-term debt		1,008,000			1,008,000
Stockholders' equity		1,135,000			1,234,000
Total liabilities and stockholders' equity	$	2,515,000		$	2,583,000

Joel de Paris, Inc. Income Statement
Sales					$	4,347,000
Operating expenses						3,781,890
Net operating income						565,110
Interest and taxes:
Interest expense	$	113,000
Tax expense		197,000				310,000
Net income					$	255,110

The company paid dividends of $156,110 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?