101-07. From the following information for BlueInks Corporation, compute the rate on return of assets. Net income after tax Taxes $30,548 $6,785 Interest expense $3,545 Total assets at beginning of year $150,500 Total assets at end of year $175,684 a 20.90% b. 25.06% c. 22.89% d. 18.73% 105-001. Describe deferrals and accruals. 106-002. Describe the end-of-the-period adjustment process. Why is it necessary