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

Joel de Paris, Incorporated Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $129,000$ $ $125,000$

Accounts receivable $333,000489,000$

Inventory $571,000482,000$

Plant and equipment, net $887,000864,000$

Investment in Buisson, S$.$A$.406,000434,000$

Land $($undeveloped$)248,000245,000$

Total assets $ $2,574,000$ $ $2,639,000$

Liabilities and Stockholders' Equity

Accounts payable $ $378,000$ $ $337,000$

Long$-$term debt $992,000992,000$

Stockholders' equity $1,204,0001,310,000$

Total liabilities and stockholders' equity $ $2,574,000$ $ $2,639,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $4,462,000$

Operating expenses $3,748,080$

Net operating income $713,920$

Interest and taxes:

Interest expense $ $117,000$

Tax expense $194,000311,000$

Net income $ $402,920$

The company paid dividends of $$296,920$ last year. The $$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?