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

Joel de Paris, Incorporated

Balance Sheet

Beginning Balance Ending Balance

Assets

Cash $ $131,000$ $ $133,000$

Accounts receivable $345,000480,000$

Inventory $571,000478,000$

Plant and equipment, net $803,000799,000$

Investment in Buisson, S$.$A$.398,000435,000$

Land $($undeveloped$)254,000251,000$

Total assets $ $2,502,000$ $ $2,576,000$

Liabilities and Stockholders' Equity

Accounts payable $ $384,000$ $ $335,000$

Long$-$term debt $1,045,0001,045,000$

Stockholders' equity $1,073,0001,196,000$

Total liabilities and stockholders' equity $ $2,502,000$ $ $2,576,000$

Joel de Paris, Incorporated

Income Statement

Sales $ $5,049,000$

Operating expenses $4,291,650$

Net operating income $757,350$

Interest and taxes:

Interest expense $ $114,000$

Tax expense $197,000311,000$

Net income $ $446,350$

The company paid dividends of $$323,350$ last year. The $$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?