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

Joel de Paris, Incorporated Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $138,000$ $ $126,000$

Accounts receivable $337,000483,000$

Inventory $569,000486,000$

Plant and equipment, net $826,000815,000$

Investment in Buisson, S$.$A$.400,000430,000$

Land $($undeveloped$)248,000250,000$

Total assets $ $2,518,000$ $ $2,590,000$

Liabilities and Stockholders' Equity

Accounts payable $ $375,000$ $ $338,000$

Long$-$term debt $1,044,0001,044,000$

Stockholders' equity $1,099,0001,208,000$

Total liabilities and stockholders' equity $ $2,518,000$ $ $2,590,000$

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 $ $119,000$

Tax expense $193,000312,000$

Net income $ $394,860$

The company paid dividends of $$285,860$ last year. The $$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 $15\%.$

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?