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

Joel de Paris, Incorporated Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $135,000$ $ $136,000$

Accounts receivable $341,000475,000$

Inventory $577,000473,000$

Plant and equipment, net $817,000826,000$

Investment in Buisson, S$.$A$.407,000428,000$

Land $($undeveloped$)252,000248,000$

Total assets $ $2,529,000$ $ $2,586,000$

Liabilities and Stockholders' Equity

Accounts payable $ $390,000$ $ $331,000$

Long$-$term debt $952,000952,000$

Stockholders' equity $1,187,0001,303,000$

Total liabilities and stockholders' equity $ $2,529,000$ $ $2,586,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $5,292,000$

Operating expenses $4,339,440$

Net operating income $952,560$

Interest and taxes:

Interest expense $ $130,000$

Tax expense $197,000327,000$

Net income $ $625,560$

The company paid dividends of $$509,560$ last year. The $$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?