2019 $ 79 The income statement and balance sheet for Meridian Corporation at December 31 are shown below. Dollar amounts are in 5 millions 2020 2019 2018 2020 Cash $ 350 $ 56 $ 43 Sales $ 2,021 $ 1,708 Marketable securities 0 465 387 Cost of goods sold Accounts receivables 9442 846 26 7 10 Gross profit $1,079 Inventories $ 862 248 201 169 Selling general & admin 562 386 Prepayments 28 24 20 EBITDA 517 476 Total current assets $ 652 $ 753 $ 629 Depreciation expense 106 90 Property, plant & equip, net 1.568 1.343 1.173 EBIT 411 386 Total assets $2,220 $ 2,096 $ 1,802 Interest expense 58 50 Pretax income 353 336 Accounts payable $ 84 $ 58 Tax expense 137 131 Short-term borrowing 54 33 0 Net inome $ 216 Other current liabilities $ 205 96 140 193 Total current liabilities $ 234 $ 231 $ 272 Long-term debt 750 713 632 Other non-current liabilities 85 214 165 Total liabilities $ 1,069 $1,158 $ 1,069 Common stock 141 141 141 Retained earnings 1.013 792 592 Total shareholders' equity $1.151 5 93.8 $ 733 Total liab & stkhidrs' eq$2,220 $ 2,096 $1,802 What is Meridian Corporation's return on assets (ROA) and return on equity (ROE) for 20207 O a ROA 9.7%; ROE 23.0% b. ROA 9.8%; ROE 21.9% O CROA -10.5%; ROE - 24.5% O d.ROA = 10.2%; ROE= 21.36 e. ROA - 10.0%; ROE 20.7%