Please show work!

Daab Products is a division of a major corporation. The following data are for the most recent year of operations:

Sales	$11,520,000
Net operating income	$322,560
Average operating assets	$3,000,000
The company's minimum required rate of return	10%

The division's residual income is closest to:

		$322,560
		($829,440)
		$622,560
		$22,560