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

Joel de Paris, Incorporated Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $131,000$ $ $139,000$

Accounts receivable $337,000487,000$

Inventory $560,000476,000$

Plant and equipment, net $892,000858,000$

Investment in Buisson, S$.$A$.400,000426,000$

Land $($undeveloped$)253,000253,000$

Total assets $ $2,573,000$ $ $2,639,000$

Liabilities and Stockholders' Equity

Accounts payable $ $371,000$ $ $335,000$

Long$-$term debt $951,000951,000$

Stockholders' equity $1,251,0001,353,000$

Total liabilities and stockholders' equity $ $2,573,000$ $ $2,639,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $4,850,000$

Operating expenses $3,977,000$

Net operating income $873,000$

Interest and taxes:

Interest expense $ $124,000$

Tax expense $193,000317,000$

Net income $ $556,000$

The company paid dividends of $$454,000$ last year. The $$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?