Saturn Corporation uses residual income to evaluate the performance of its divisions. The company's minimum required rate of return is 14%. In January, the Commercial Products Division had average operating assets of $970,000 and net operating income of $143,700. What was the Commercial Products Division's residual income in January? Select one: O a. $20,118 b. ($7,900) O.c. $7,900 O d. ($20,118)