Financial data for Joel de Paris, Incorporated, for last year follow: Joel de Paris, Incorporated Balance Sheet Beginning Balance Ending Balance Assets Cash $ 139,000 $ 132,000 Accounts receivable 333,000 479,000 Inventory 580,000 489,000 Plant and equipment, net 778,000 770,000 Investment in Buisson, S.A. 409,000 431,000 Land (undeveloped) 251,000 255,000 Total assets $ 2,490,000 $ 2,556,000 Liabilities and Stockholders' Equity Accounts payable $ 375,000 $ 345,000 Long-term debt 978,000 978,000 Stockholders' equity 1,137,000 1,233,000 Total liabilities and stockholders' equity $ 2,490,000 $ 2,556,000 Joel de Paris, Incorporated Income Statement Sales $ 4,070,000 Operating expenses 3,540,900 Net operating income 529,100 Interest and taxes: Interest expense $ 124,000 Tax expense 198,000 322,000 Net income $ 207,100 The company paid dividends of $111,100 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: 1. Compute the company's average operating assets for last year. 2. Compute the companys margin, turnover, and return on investment (ROI) for last year. (Round "Margin", "Turnover" and "ROI" to 2 decimal places.) 3. What was the companys residual income last year?