Mike Corporation uses residual income to evaluate the performance of its divisions. The company's minimum required rate of return is 14%. In January, the Commercial Products Division had average operating assets of $970,000 and net operating income of $143,700. What was the Commercial Products Division's residual income in January?

A. $7,900
B. ($20,118)
C. ($7,900)
D. $20,118


Answer: A

Business

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