Residual incomeThe operating income and the amount of invested assets in each division of Stewart Industries are as follows: Operating IncomeInvested AssetsRetail Division$$148,000$ $$740,000$ Commercial Division$81,400370,000$ Data Analytics Division$121,600760,000$ Assume that management has established a $8\%$ minimum acceptable return for invested assets.a$.$ Determine the residual income for each division.Line Item DescriptionRetail DivisionCommercial DivisionData Analytics DivisionOperating income$$148,000$ $$81,400$ $$121,600$ Minimum amount of operating incomefill in the blank $1$fill in the blank $2$fill in the blank $3$Residual income$fill in the blank $4$$fill in the blank $5$$fill in the blank $6$b$.$ Which division has the most residual income?