Oleander Corporation had total assets of $ 1,200,000 on 31 December 20X3. At 31 December 20X4, total assets had increased to $ 1,400,000. Oleander's statement of changes in equity disclosed the following amounts at the beginning and end of 20X4:

The company's 20X4 statement of comprehensive income showed the following amounts:
Earnings from continuing operations, net of income tax $ 53,000
Earnings (loss) from discontinued operations, net of income tax (4,000)
Other comprehensive income (2,000)
Comprehensive income $ 47,000

Required:
Determine Oleander Corporation's
(1) Return on assets and
(2) Return on invested capital for the year 20X4 based on net income.

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31 December 20X4 31 December 20X3 Class A shares Class B shares Contributed surplus Translation reserve (OCI) Hedge reserve (OCI) Retained earnings Total equity $345,000 41,000 7,500 (15,000) (5,000) 60,000 $433,500 $285,000 41,000 6,000 (17,000) (1,000) 43,000 $357,000