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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	127,000		$	137,000
Accounts receivable		330,000			483,000
Inventory		570,000			481,000
Plant and equipment, net		833,000			799,000
Investment in Buisson, S.A.		398,000			429,000
Land (undeveloped)		252,000			253,000
Total assets	$	2,510,000		$	2,582,000
Liabilities and Stockholders' Equity
Accounts payable	$	386,000		$	336,000
Long-term debt		1,024,000			1,024,000
Stockholders' equity		1,100,000			1,222,000
Total liabilities and stockholders' equity	$	2,510,000		$	2,582,000

Joel de Paris, Inc. Income Statement
Sales					$	4,700,000
Operating expenses						3,948,000
Net operating income						752,000
Interest and taxes:
Interest expense	$	117,000
Tax expense		208,000				325,000
Net income					$	427,000

The company paid dividends of $305,000 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%.

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?