Use the following information to the answer question below: Sigma Limited Income Statement Year ended 31-12-2021 R'000s Sigma Limited Balance Sheet as at 31-12-2021 R'000s Sales 55 000 Cost of sales 30 500 Operating expenses 18 500 Operating income 6 000 Interest 1 000 Profit before tax 5 000 Company tax rate 50% ASSETS Fixed assets Net fixed assets 120 500 Current assets Inventories 74 500 Other current assets 70 000 TOTAL ASSETS 265 000 EQUITY AND LIABILITIES Owners' equity 155 000 Liabilities Long-term loans 95 500 Current liabilities 14 500 TOTAL EQUITY AND 265 000 LIABILITIES The return on equity exceeds the return on total assets by ... a. 0.00% b. 0.06% c. 0.67% d. 2.41%