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		348,000			471,000
Inventory		561,000			485,000
Plant and equipment, net		836,000			836,000
Investment in Buisson, S.A.		403,000			428,000
Land (undeveloped)		251,000			249,000
Total assets	$	2,534,000		$	2,597,000
Liabilities and Stockholders' Equity
Accounts payable	$	377,000		$	339,000
Long-term debt		1,024,000			1,024,000
Stockholders' equity		1,133,000			1,234,000
Total liabilities and stockholders' equity	$	2,534,000		$	2,597,000

Joel de Paris, Inc. Income Statement
Sales					$	5,320,000
Operating expenses						4,522,000
Net operating income						798,000
Interest and taxes:
Interest expense	$	117,000
Tax expense		198,000				315,000
Net income					$	483,000

The company paid dividends of $382,000 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?

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.)

Average operating assets Margin 1 2. Turnover ROI Residual income 3. Company $ 3,424,000 $ Sales 1,084,000 $ $ 119,240 Net operating income 616,320 $ 2,890,000 $ 2,140,000 $ Average operating assets 2,710,000 18 % 11 % 4% Margin 0.40 2.00 Turnover 1.60 28.80 % Return on investment (ROI) 4.40% 8.00%