The following table presents various rates of return on investment and residual incomes:

Determine the missing items, identifying each item by the appropriate letter.

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Minimum Rate of Return Minimum Acceptable Operating Income Invested Assets Operating Income Return on Investment Residual Income 12% $ 2,500,000 6,000,000 7,500,000 14,000,000 $ 400,000 600,000 900,000 $240,000 2096 2,380,000 1396