I need help with this question. I'm not sure how to get the Average operating Assets

Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc. Balance Sheet Beginning Ending Balance Balance Assets Cash 136, 090 $ 126, 000 Accounts receivable 330, 000 474, 090 Inventory 564,090 486, 090 Plant and equipment, net 810, 090 794, 090 Investment in Buisson, 5.A. 406, 000 431, 000 Land (undeveloped) 249, 090 247 , 090 Total assets $ 2,495, 090 $ 2,558, 000 Liabilities and Stockholders Equity Accounts payable 383,000 346, 000 Long-term debt 1, 030, 000 1, 030, 090 Stockholders equity 1, 082, 090 1, 182, 009 Total liabilities and stockholders' equity $ 2,495,090 $ 2,558,000 Joel de Paris, Inc. Income Statement Sales $ 4,278,000 Operating expenses 3,550, 740 Net operating income 727, 260 Interest and taxes: Interest expense $ 124,000 Tax expense 196, 060 320, 090 Net income 407 , 260 The company paid dividends of $307,260 last year. The "Investment in Buisson, S.A.," o in the stock of another company. The company's minimum required rate of return of 15% Required: 1. Compute the company's average operating assets for last year. 2. Compute the company's margin, turnover, and return on investment (ROI) for last year round your final answers to 2 decimal places.) 3. What was the company's residual income last year? 1 Average operating assets 2 Margin % Turnover ROI % 3. Residual income