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

Joel de Paris, Incorporated

Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $132,000$ $ $132,000$

Accounts receivable $332,000480,000$

Inventory $562,000484,000$

Plant and equipment, net $864,000834,000$

Investment in Buisson, S$.$A$.390,000432,000$

Land $($undeveloped$)249,000254,000$

Total assets $ $2,529,000$ $ $2,616,000$

Liabilities and Stockholders' Equity

Accounts payable $ $382,000$ $ $340,000$

Long$-$term debt $984,000984,000$

Stockholders' equity $1,163,0001,292,000$

Total liabilities and stockholders' equity $ $2,529,000$ $ $2,616,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $4,011,000$

Operating expenses $3,449,460$

Net operating income $561,540$

Interest and taxes:

Interest expense $ $116,000$

Tax expense $198,000314,000$

Net income $ $247,540$

The company paid dividends of $$118,540$ last year. The $$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:

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?