Meiji Isetan Corp. of Japan has two regional divisions with headquarters in Osaka and Yokohama. Selected data on the two divisions follow: Division Osaka Yokohama Sales $ 9,200,000 $ 22,000,000 Net operating income $ 552,000 $ 1,760,000 Average operating assets $ 2,300,000 $ 11,000,000. Assume that the company evaluates performance using residual income and that the minimum required rate of return for any division is 13%. Compute the residual income for each division