Data for Divisions A, B, C, D, and E are as follows:

Div.	Sales	Income from Operations	Inv. Assets	Rate of Return on Inv.	Profit Margin	Invest. Turnover
A	(1)	$35,000	$200,000	(2)	(3)	1.6
B	$455,000	(4)	$284,375	16%	(5)	(6)
C	$525,000	$73,500	(7)	(8)	(9)	1.2
D	$800,000	(10)	(11)	(12)	13.0%	2.5
E	(13)	(14)	$250,000	(15)	16.0%	2.0

(a)	Determine the missing items, identifying each by number.
(b)	Which division is most profitable in terms of income from operations?
(c)	Which division is most profitable in terms of rate of return on investment?

Round percentage values to one decimal point.