$$\text { Reference: 12-04 }$$ Estes Company Has Assembled the Following Data for Its Divisions

$$\text { Reference: 12-04 }$$ Estes Company has assembled the following data for its divisions for the past year: $$\begin{array} { | l | l | l | } \hline & \text { Division A } & \text { Division B } \\\hline \text { Average operating assets } & \$ 500,000 & ? \\\hline \text { Sales } & ? & \$ 520,000 \\\hline \text { Net operating income } & \$ 100,000 & \$ 20,300 \\\hline \text { Turnover } & 1.25 & 4 \\\hline \text { Margin } & ? & 3.9 \% \\\hline \text { Minimum required rate of return } & 14 \% & ? \\\hline \text { Residual income } & ? & \$ 6,000 \\\hline\end{array}$$
-Division B's average operating assets are?

A) $81,200.
B) $2,080,000.
C) $1,333,333.
D) $130,000.