Problem $10-15$ Return on Investment $($ROI$)$ and Residual Income $[$LO$10-1,$ LO$10-2]$

Financial data for Joel de Paris, Inc., for last year follow:

$\backslash$table$[[\backslash$table$[[$Joel de Paris$],[$Balance Sh$]],\backslash$table$[[$Inc$.],[$eet$],[$Beginning$],[$Balance$]],\backslash$table$[[$Ending$],[$Balance$]]],[\backslash$table$[[$Assets$],[$Cash$],[$Accounts receivable$],[$Inventory$],[$Plant and equipment, net$],[$Investment in Buisson, S$.$A$.],[$Land $($undeveloped$)]],\backslash$table$[[\backslash$table$[[$$$126,000$