Financial data for Joel de Paris, Incorporated, for last year follow: Joel de Paris, Incorporated Assets Cash Accounts receivable Inventory Plant and equipment, net Balance Sheet Beginning Balance Ending Balance $ 139,000 $ 138,000 350,000 561,000 470,000 490,000 880,000 400,000 253,000 872,000 429,000 248,000 Investment in Buisson, S.A. Land (undeveloped) Total assets Liabilities and Stockholders' Equity Accounts payable Long-term debt Stockholders' equity Total liabilities and stockholders' equity Joel de Paris, Incorporated $ 2,583,000 $ 390,000 962,000 1,231,000 $ 2,583,000 $ 2,647,000 $ 348,000 962,000 1,337,000 $ 2,647,000 Income Statement Sales Operating expenses Interest and taxes: Net operating income Interest expense Tax expense Net income $ 115,000 203,000 $ 4,875,000 4,143,750 731,250 318,000 $ 413,250 The company paid dividends of $307,250 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: 1. Compute the company's average operating assets for last year. 2. Compute the company's margin, turnover, and return on investment (ROI) for last year. Note: Round "Margin", "Turnover" and "ROI" to 2 decimal places. 3. What was the company's residual income last year?