Financial data for Joel de Paris, Incorporated, for last year follow: Joel de Paris, Incorporated Balance Sheet Beginning Balance Ending Balance. Assets Cash $ 132,000 $ 138,000 349,000 Accounts receivable 476,000 Inventory 576,000 486,000 777,000 786,000 Plant and equipment, net Investment in Buisson, S.A. 394,000 427,000 Land (undeveloped) 249,000 250,000 Total assets $ 2,483,000 $ 2,557,000 Liabilities and Stockholders' Equity Accounts payable Long-term debt $ 388,000 952,000 1,143,000 $333,000 952,000 1,272,000 Stockholders' equity Total liabilities and stockholders' equity $ 2,483,000 $2,557,000 Joel de Paris, Incorporated Income Statement Sales $ 4,650,000 3,906,000 744,000 Operating expenses Net operating income Interest and taxes: Interest expense Tax expense $ 120,000 203,000 323,000 $ 421,000 Net income The company paid dividends of $292,000 last year. The "Investment in Buisson, S.A.," on the balance sheet represent 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 company's margin, turnover, and return on investment (ROI) for last year. (Round "Margin", "Turnover" and "ROI" to 2 decimal places.) 3. What was the company's residual income last year