Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc. Balance Sheet Beginning Balance Ending Balance Assets Cash $ 137,000 $ 139,000 Accounts receivable 330,000 486,000 Inventory 574,000 476,000 Plant and equipment, net 819,000 799,000 Investment in Buisson, S.A. 399,000 433,000 Land (undeveloped) 254,000 248,000 Total assets $ 2,513,000 $ 2,581,000 Liabilities and Stockholders' Equity Accounts payable $ 381,000 $ 349,000 Long-term debt 1,038,000 1,038,000 Stockholders' equity 1,094,000 1,194,000 Total liabilities and stockholders' equity $ 2,513,000 $ 2,581,000 Joel de Paris, Inc. Income Statement Sales $ 4,888,000 Operating expenses 4,203,680 Net operating income 684,320 Interest and taxes: Interest expense $ 122,000 Tax expense 203,000 325,000 Net income $ 359,320 The company paid dividends of $259,320 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?