Coolbrook Company has the following information available for the past year: River Division Stream Division Sales revenue $ 1,211,000 $ 1,810,000 Cost of goods sold and operating expenses 899,000 1,282,000 Net operating income $ 312,000 $ 528,000 Average invested assets $ 1,060,000 $ 1,520,000 The company’s hurdle rate is 7.01 percent. Required: Calculate return on investment (ROI) and residual income for each division for last year. Recalculate ROI and residual income for each division for each independent situation that follows: Operating income increases by 12 percent. Operating income decreases by 12 percent. The company invests $252,000 in each division, an amount that generates $108,000 additional income per division. Coolbrook changes its hurdle rate to 5.01 percent.