15,000 18,000 $36,000 $24,000 $60,000 Accounts receivable Inventories Total current assets Net plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities $18,630 8,370 6,000 $33,000 Long-term bonds Total liabilities Common stock Retained earnings Total common equity Total liabilities and equity $9,000 $42,000 $5,040 12,960 $18,000 $60,000 Income Statement (Millions of $) Net sales Operating costs except depreciation Depreciation Earnings before interest and taxes (EBIT) Less interest Earnings before taxes (EBT) Taxes Net income 2018 $84,000 78,120 1,680 $4,200 900 $3,300 1,320 $1.980 Other data: 500.00 $693.00 Shares outstanding (millions) Common dividends (millions of $) Intrate on notes payable & L-T bonds Federal plus state income tax rate Year-end stock price 6% 4096 $47.52 3. Refer to Exhibit 4.1. What is the firm's return on invested capital? | a. 7.64 % b. 6.41 % c. 8.32 % d. 6.03 % e. 8.63 %