Financial data for Joel de Paris, Incorporated, for last year follow: Joel de Paris, Incorporated Balance Sheet Assets Cash Accounts receivable Inventory Plant and equipment, net Land (undeveloped) Beginning Balance Ending Balance $ 131,000 482,000 470,000 857,000 425,000 251,000 $ 127,000 340,000 579,000 854,000 403,000 249,000 $ 2,552,000 $ 384,000 1,022,000 1,146,000 $ 332,000 1,022,000 1,262,000 $ 2,616,000 Investment in Buisson, S.A. Total assets Liabilities and Stockholders' Equity Accounts payable Long-term debt Stockholders' equity Total liabilities and stockholders' equity $ 2,552,000 Joel de Paris, Incorporated Income Statement $ 2,616,000 . Sales Operating expenses Net operating income Interest and taxes: $ 123,000 195,000 Interest expense Tax expense Net income $ 4,416,000 3,753,600 662,400 318,000 $ 344,400 The company paid dividends of $228,400 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?