Huntswell Corporation is evaluating its Agricultural Division. Data for the year just finished is as follows:

	Agriculture Division
Sales revenue	$200,000
Operating income	$21,200
Average assets	$400,000
Target rate of return	5.0%

For the Agricultural Division, how much is the residual income?

Group of answer choices

$4,500

($3,200)

$2,600

$1,200