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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 138,000	$ 136,000
Accounts receivable	343,000	485,000
Inventory	573,000	488,000
Plant and equipment, net	856,000	841,000
Investment in Buisson, S.A.	396,000	433,000
Land (undeveloped)	245,000	249,000
Total assets	$ 2,551,000	$ 2,632,000
Liabilities and Stockholders' Equity
Accounts payable	$ 390,000	$ 335,000
Long-term debt	967,000	967,000
Stockholders' equity	1,194,000	1,330,000
Total liabilities and stockholders' equity	$ 2,551,000	$ 2,632,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,246,000
Operating expenses		3,694,020
Net operating income		551,980
Interest and taxes:
Interest expense	$ 124,000
Tax expense	209,000	333,000
Net income		$ 218,980

The company paid dividends of $82,980 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:

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

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

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

What was the companys residual income last year?

1. Average operating assets
2. Margin		%
2. Turnover
2. ROI		%
3. Residual income