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

Joel de Paris, Incorporated

Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $131,000$ $ $138,000$

Accounts receivable $331,000475,000$

Inventory $567,000484,000$

Plant and equipment, net $831,000803,000$

Investment in Buisson, S$.$A$.409,000433,000$

Land $($undeveloped$)247,000249,000$

Total assets $ $2,516,000$ $ $2,582,000$

Liabilities and Stockholders' Equity

Accounts payable $ $371,000$ $ $331,000$

Long$-$term debt $1,014,0001,014,000$

Stockholders' equity $1,131,0001,237,000$

Total liabilities and stockholders' equity $ $2,516,000$ $ $2,582,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $4,136,000$

Operating expenses $3,639,680$

Net operating income $496,320$

Interest and taxes:

Interest expense $ $128,000$

Tax expense $208,000336,000$

Net income $ $160,320$

The company paid dividends of $$54,320$ last year. The $$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?