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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	126,000		$	126,000
Accounts receivable		331,000			473,000
Inventory		568,000			482,000
Plant and equipment, net		875,000			859,000
Investment in Buisson, S.A.		396,000			427,000
Land (undeveloped)		247,000			245,000
Total assets	$	2,543,000		$	2,612,000
Liabilities and Stockholders' Equity
Accounts payable	$	388,000		$	348,000
Long-term debt		1,002,000			1,002,000
Stockholders' equity		1,153,000			1,262,000
Total liabilities and stockholders' equity	$	2,543,000		$	2,612,000

Joel de Paris, Inc. Income Statement
Sales					$	4,032,000
Operating expenses						3,548,160
Net operating income						483,840
Interest and taxes:
Interest expense	$	118,000
Tax expense		194,000				312,000
Net income					$	171,840

The company paid dividends of $62,840 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?

Comparative data on three companies in the same service industry are given below.

Required:

2. Fill in the missing information. (Round the "Turnover" and "ROI" answers to 2 decimal places.)

1. 2. Average operating assets Margin Turnover ROI Residual income 3. Company $ $ $ 3,077,000 553,860 1,810,000 $ $ 1,908,000 362,520 $ Sales Net operating income Average operating assets Margin Turnover Return on investment (ROI) % 3,460,000 4% 2.50 % 11.40 %