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

Joel de Paris, Incorporated Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $127,000$ $ $135,000$

Accounts receivable $343,000477,000$

Inventory $577,000488,000$

Plant and equipment, net $813,000800,000$

Investment in Buisson, S$.$A$.402,000426,000$

Land $($undeveloped$)249,000253,000$

Total assets $ $2,511,000$ $ $2,579,000$

Liabilities and Stockholders' Equity

Accounts payable $ $379,000$ $ $344,000$

Long$-$term debt $1,048,0001,048,000$

Stockholders' equity $1,084,0001,187,000$

Total liabilities and stockholders' equity $ $2,511,000$ $ $2,579,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $3,948,000$

Operating expenses $3,434,760$

Net operating income $513,240$

Interest and taxes:

Interest expense $ $127,000$

Tax expense $195,000322,000$

Net income $ $191,240$

The company paid dividends of $$88,240$ last year. The $$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?