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4 d out of Financial statement values for each ABC Company are summarized below. Item (KD) Total assets 4,000,000 Total equity (all common) 3,600,000 Total debt 400,000 Annual interest 40,000 Total sales 10,000,000 EBIT 2,500,000 Earnings available for stockholders 1,476,000 Calculate return on total assets (ROA) and return on common equity (ROE) Select one: O a. ROA = 33.9% ROE = 31% O b. ROA = 35.9% ROE = 43% O c. ROA = 38.9% ROE = 41.1% O d. ROA = 36.9% ROE = 41% The table below presents key financial data a local cooperative. (KD) Sales 912,500 Cost of goods sold 491,580 Receivables 37,500 Inventory 81,930 Total Current assets 409,650 Total Current liabilities 273,100 Total assets 365,000 Calculate the inventory turnover (IT), the average collection period (ACP) and total assets turnover (TAT). Assume 365 days a year. Select one: O a. IS = 5.0 TAT = 3.5 O b. IS = 6.5 ACP = 25 days ACP = 18 days ACP = 20 days TAT = 2.8 O c. IS = 4.0 TAT = 1.5 O d. IS = 6.0 ACP = 15 days TAT = 2.5