Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc. Balance Sheet Beginning Balance Ending Balance Assets Cash $ 136,000 $ 138,000 Accounts receivable 336,000 474,000 Inventory 566,000 490,000 Plant and equipment, net 862,000 838,000 Investment in Buisson, S.A. 401,000 428,000 Land (undeveloped) 252,000 252,000 Total assets $ 2,553,000 $ 2,620,000 Liabilities and Stockholders' Equity Accounts payable $ 380,000 $ 332,000 Long-term debt 1,023,000 1,023,000 Stockholders' equity 1,150,000 1,265,000 Total liabilities and stockholders' equity $ 2,553,000 $ 2,620,000 Joel de Paris, Inc. Income Statement Sales $ 4,032,000 Operating expenses 3,346,560 Net operating income 685,440 Interest and taxes: Interest expense $ 125,000 Tax expense 202,000 327,000 Net income $ 358,440 The company paid dividends of $243,440 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?