ROW vs Residual Income Using Different Asset Measures Top management is trying to determine a consistent, but fair, valuation system to use to evaluate each of its four divisions. This year's performance data are summarized as following Which division would earn a bonus if top management used ROI based on operating assets? Which division would earn a bonus if top management used ROI based on operating assets minus current liabilities? Which division would earn a bonus if top management calculated residual income on the basis of operating assets with a minimum return of 12 percent? Which division would earn a bonus if top management calculated residual Income on the basis of operating assets minus current liabilities with a minimum return of 12 percent