Financial data for Joel de Paris, Inc., for last year follow Joel de Paris, Inc. Balance Sheet Beginning Balance Ending Balance Assets Cash $ 126,000 483,000 476,000 875,000 431,000 130,000 Accounts receivable Inventory Plant and equipment, net Investment in Buisson, S.A. Land (undeveloped) 344,000 578,000 868,000 399,000 246,000 $ 2,565,000 247,000 $ 2,638,000 Total assets Liabilities and Stockholders' Equity Accounts payable S S 381,000 994,000 340,000 Long-term debt Stockholders' equity 994,000 1,190,000 1,304,000 $2,565,000 $2,638,000 Total liabilities and stockholders' equity Joel de Paris, Inc. Income Statement $ 4,462,000 Sales Operating expenses Net operating income 3,658,840 803,160 Interest and taxes: $ 119,000 190,000 Interest expense Tax expense 309,000 $ 494,160 Net income A family friend has asked your help in analyzing the operations of three anonymous companies operating in the same service sector industry. Supply the missing data in the table below: (Loss amounts should be indicated by a minus sign. Round your percentage answers to nearest whole percent) Company A C Sales 390,000 830,000 590,000 Net operating income S 47,000 Average operating assets $ 160,000 155,000 22% Return on investment (ROI) 16% % Minimum required rate of return: 17 % 11% Percentage % Dollar amount 45,000 Residual income $ 5,000