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

Joel de Paris, Incorporated Balance Sheet
	Beginning Balance	Ending Balance
Assets
Cash	$ 137,000	$ 135,000
Accounts receivable	338,000	485,000
Inventory	564,000	481,000
Plant and equipment, net	831,000	809,000
Investment in Buisson, S.A.	403,000	432,000
Land (undeveloped)	245,000	246,000
Total assets	$ 2,518,000	$ 2,588,000
Liabilities and Stockholders' Equity
Accounts payable	$ 376,000	$ 349,000
Long-term debt	1,041,000	1,041,000
Stockholders' equity	1,101,000	1,198,000
Total liabilities and stockholders' equity	$ 2,518,000	$ 2,588,000

Joel de Paris, Incorporated Income Statement
Sales		$ 4,158,000
Operating expenses		3,451,140
Net operating income		706,860
Interest and taxes:
Interest expense	$ 122,000
Tax expense	210,000	332,000
Net income		$ 374,860

The company paid dividends of $277,860 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:

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

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

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

3. What was the companys residual income last year?