Top management of the Gates Corporation is trying to construct a performance evaluation system to use to evaluate each of its three divisions. This past years financial data are as follows:

Division A	Division B	Division C
Total assets	$905,000	$18,710,000	$11,130,000
Noninterest-bearing current liabilities	52,900	2,167,000	1,036,000
Net income	188,000	1,818,000	1,341,000
Interest expense	52,900	1,925,000	1,223,000
Tax rate	40%	40%	40%
Required rate of return	10%	12%	14%

How would the divisions be ranked if the evaluation were based on residual income? (Please include numbers, as well as rankings)

Division A	Division B	Division C