10. [Ratio calculations] By calculating some ratios based on the average of opening and closing balances, we make the implicit assumption that changes in these accounts occurred uniformly throughout the year. Sometimes, however, the actual change oc- curs unevenly, perhaps due to an acquisition. In such cases, ratios based on averages will be distorted. Discuss how you would cal- culate the return on assets ratio if the growth in assets occurred (At the beginning of the year (i) At the end of the first quarter (ii) At the end of the second quarter (iv) At the end of the fourth quarter adapted] Com-