Helena Corporation operates three investment centers. The following financial statements apply to the investment center named Bowman Division.

PLEASE HELP, I am stuck on the last questions which is to find the new residual income based on the data. If you can, please show steps for how you solved it!

BOWMAN DIVISION
Income Statement
For the Year Ended December 31, 2018
Sales revenue	$	138,000
Cost of goods sold		78,000
Gross margin		60,000
Operating expenses
Selling expenses		(6,000	)
Depreciation expense		(8,000	)
Operating income		46,000
Nonoperating item
Loss of sale of land		(16,000	)
Net income	$	30,000

BOWMAN DIVISION
Balance Sheet
As of December 31, 2018
Assets
Cash	$	18,898
Accounts receivable		42,266
Merchandise inventory		37,578
Equipment less accumulated depreciation		90,258
Nonoperating assets		9,000
Total assets	$	198,000
Liabilities
Accounts payable	$	9,637
Notes payable		72,000
Stockholders' equity
Common stock		80,000
Retained earnings		36,363
Total liabilities and stockholder's equity	$	198,000

1.Calculate the ROI for Bowman.

2.Helena has a desired ROI of 10 percent. Headquarters has $96,000 of funds to assign to its investment centers. The manager of the Bowman Division has an opportunity to invest the funds at an ROI of 12 percent. The other two divisions have investment opportunities that yield only 11 percent. Calculate the new ROI for Bowman division, if the investment opportunity is adopted by Bowman.

3.Based on the original data, calculate the original residual income. Also, calculate the new residual income based on information provided in Requirement d.

What I solved so far:

1. ROI for Bowman = 24.34%

2. New ROI = 20.18%

I need help with problem number 3:

3. If original residual income is $27,100, how do I find new residual income???