Sales for the year $=$ $$271,356,$ Net Income for the year $=$ $$22,965,$ and average Assets during the year $=$ $$149,993.$ Return on Assets $($ROA$)$ for the year is:

Select one:

a$.$

None of the these are correct.

b$.$

$15\mathrm{.}3\%$

c$.$

There is not enough information to calculate ROA.

d$.$

$8\mathrm{.}5\%$

e$.$

$55\mathrm{.}3\%$

At December $31,$ current assets amount to:

Select one:

a$.$

$$2,290$ million

b$.$

None of these are correct.

c$.$

$$1,547$ million

d$.$

$$3,083$ million

e$.$

$$5,622$ million