Financial data for Joel de Paris, Incorporated, for last year follow:

Joel de Paris, Incorporated

Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $126,000$ $ $130,000$

Accounts receivable $345,000485,000$

Inventory $579,000473,000$

Plant and equipment, net $860,000862,000$

Investment in Buisson, S$.$A$.397,000426,000$

Land $($undeveloped$)252,000246,000$

Total assets $ $2,559,000$ $ $2,622,000$

Liabilities and Stockholders' Equity

Accounts payable $ $379,000$ $ $339,000$

Long$-$term debt $983,000983,000$

Stockholders' equity $1,197,0001,300,000$

Total liabilities and stockholders' equity $ $2,559,000$ $ $2,622,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $3,860,000$

Operating expenses $3,396,800$

Net operating income $463,200$

Interest and taxes:

Interest expense $ $120,000$

Tax expense $192,000312,000$

Net income $ $151,200$

The company paid dividends of $$48,200$ last year. The $$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 $15\%.$

Required:

Compute the company's average operating assets for last year.

Compute the company$$s margin, turnover, and return on investment $($ROI$)$ for last year.

Note: Round "Margin", "Turnover" and "ROI" to $2$ decimal places.

What was the company$$s residual income last year?