Return on Investment and Residual Income Johnson Company has two sources of funds: long- LO5 term debt and equity capital. Johnson Company has profit centers in the following locations with the SERVICE ANG following net incomes and total assets: Net Income Assets $ 960,000 4,000,000 $2,040,000 $12,000,000 Las Vegas... $1.200,000 $ 8000,000 a. Calculate ROI for each profit center and rank them from highest to lowest based on ROI. b. Calculate residual income for each profit center based on a desired ROI of 5% and rank them from highest to lowest based on residual income