Performance Aid, Inc. has two divisions: Test Preparation and Language Arts. Results (in millions) for the past three years are partially displayed here:

Required
1. Complete the table by filling in the blanks.
2. Use the DuPont method of profitability analysis to explain changes in the operating-income-to-total assets ratios over the 2015-2017 period for each division and for Performance Aid as a whole. Comment on the results.

Operating Operating Operating IncomelRevenues Incomel Operating Operating TotalOperating Total IncomeRevenues |Assets Revenues Assets Total Assets 2 Test Preparation Division 2015 2016 2017 Language Arts Division 2015 2016 2017 Performance Aid, Inc 2015 2016 2017 $ 630 990 1,110 7,500 $1,500 11% 12% 4 44.0% 5.0 6 S 650 3,000 | 1,875| 22.5% 2,500 2.0 25.0% $1,280$10,100$3,125 13