The Southeastern Division of the Worldwide Company is operated as an investment center. During 20X1 the Division had income (before tax) of \(\$ 250,000\), and the following balance sheet shows its financial position at the end of the year.

The Division currently owns a plant in Mobile which is not in operation and is expected to be sold during the next year. The Mobile plant has land, buildings and equipment with a book value of \(\$ 200,000\). Worldwide Company uses return on investment to evaluate the performance of its divisions.
{Required:}
From the above data, determine the ROI of the Southeastern Division for \(20 \mathrm{X} 1\) if invested capital is based on:

(a) Total assets available;

(b) Total assets employed;

(c) Net working capital plus other assets;

(d) Stockholders equity.

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Current Assets: Current Liabilities: Cash $ 20,000 Accounts Payable $ 50,000 Accounts Receivables. 50,000 Note Payable Inventory 230,000 100,000 150,000 300,000 Fixed Assets Long-Term Loan 500,000 Equipment 550,000 Stockholders Equity: 750,000 400,000 1,700,000 Buildings Land Total Assets $2,000,000 Total Liabilities and Stockholders Equity $2,000,000 Common Stock 1,000,000 Retained Earnings 350,000 1,350,000