What is primary difference between return on net operating assets $($RNOA$)$ and return on assets $($ROA$)?$

Group of answer choices

Return on assets $($ROA$)$ includes both operating and financial elements while return on net operating assets $($RNOA$)$ focuses on operating activities

ROA tends to overestimate the firm's operating returns

RNOA tends to underestimate the firm's operating returns

None of these