Residual income The operating income and the amount of invested assets in each division of Stewart Industries are as follows: Operating Income Invested Assets Retail Division Commercial Division Data Analytics Division $158,400 100,000 119,000 $720,000 500,000 700,000 Assume that management has established a 12% minimum acceptable return for invested assets. a. Determine the residual income for each division. Operating income Minimum amount of operating income Residual income Retail Division $158,400 Commercial Division Data Analytics Division $100,000 $119,000 b. Which division has the most residual income? Commercial Division