The Dry Wall Division reports the following operating data for the past two years: Margin Asset Turnover Average operating assets Net operating income Stockholders' equity Sales Year 1 16% 4.0 ? $64,000 $ 95,000 2 Year 2 ? 3.5 $ 165,000 ? $140,000 ? The return on investment at the Dry Wall Division was exactly the same in Year 1 and Year 2. Average operating assets in Year 1 were: Multiple Choice $223,000. The return on investment at the Dry Wall Division was exactly the same in Year 1 and Year 2. Average operating assets in Year 1 were: Multiple Choice O $223,000 $165,000 $100,000 $140,000