The operating income and the amount of invested assets in each division of Stewart Industries are as follows:

	Operating Income	Invested Assets
Retail Division	$155,400	$740,000
Commercial Division	52,200	290,000
Data Analytics Division	115,200	720,000

Assume that management has established a 8% minimum acceptable return for invested assets.

a. Determine the residual income for each division.

Line Item Description	Retail Division	Commercial Division	Data Analytics Division
Operating income	$155,400	$52,200	$115,200
Minimum amount of operating income	fill in the blank 1	fill in the blank 2	fill in the blank 3
Residual income	$fill in the blank 4	$fill in the blank 5	$fill in the blank 6

b. Which division has the most residual income?