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

Joel de Paris, Inc. Balance Sheet
	Beginning Balance			Ending Balance
Assets
Cash	$	132,000		$	135,000
Accounts receivable		336,000			471,000
Inventory		564,000			474,000
Plant and equipment, net		818,000			810,000
Investment in Buisson, S.A.		404,000			430,000
Land (undeveloped)		245,000			245,000
Total assets	$	2,499,000		$	2,565,000
Liabilities and Stockholders' Equity
Accounts payable	$	383,000		$	340,000
Long-term debt		957,000			957,000
Stockholders' equity		1,159,000			1,268,000
Total liabilities and stockholders' equity	$	2,499,000		$	2,565,000

Joel de Paris, Inc. Income Statement
Sales					$	4,862,000
Operating expenses						4,181,320
Net operating income						680,680
Interest and taxes:
Interest expense	$	117,000
Tax expense		208,000				325,000
Net income					$	355,680

The company paid dividends of $246,680 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?