The following information is provided for each division.

Investment Center	Net Income				Average Assets
Cameras and camcorders	$	6,050,000			$	26,000,000
Phones and communications		2,142,000				15,300,000
Computers and accessories		900,000				17,400,000

Assume a target income of 14% of average invested assets. Required: Compute residual income for each division. (Enter losses with a minus sign.)