Sales revenue Coolbrook Company has the following information available for the past year: River Division $ 1,202,000 887,000 $ 315,000 $ 1,070,000 Stream Division $ 1,804,000 1,294,000 $ 510,000 $ 1,590,000 Cost of goods sold and operating expenses Net operating income Average invested assets The company's hurdle rate is 7.51 percent. Required: 1. Calculate return on investment (ROI) and residual income for each division for last year. 2. Recalculate ROI and residual income for each division for each independent situation that follows: a. Operating income increases by 9 percent. b. Operating income decreases by 9 percent. c. The company invests $245,000 in each division, an amount that generates $114,000 additional income per division. d. Coolbrook changes its hurdle rate to 5.51 percent.