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 $81,700 74,800 93,600 $430,000 340,000 390,000 Assume that management has established a 8% 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 $81,700 $74,800 Commercial Division Data Analytics Division $93,600 b. Which division has the most residual income?