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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	135,000		$	128,000
Accounts receivable		345,000			472,000
Inventory		561,000			476,000
Plant and equipment, net		819,000			824,000
Investment in Buisson, S.A.		407,000			430,000
Land (undeveloped)		252,000			252,000
Total assets	$	2,519,000		$	2,582,000
Liabilities and Stockholders' Equity
Accounts payable	$	381,000		$	345,000
Long-term debt		980,000			980,000
Stockholders' equity		1,158,000			1,257,000
Total liabilities and stockholders' equity	$	2,519,000		$	2,582,000

Joel de Paris, Inc. Income Statement
Sales					$	4,700,000
Operating expenses						4,089,000
Net operating income						611,000
Interest and taxes:
Interest expense	$	125,000
Tax expense		190,000				315,000
Net income					$	296,000

The company paid dividends of $197,000 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%.

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?