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23. Sales for the year = $164,458, Net Income for the year = $18,372, and average Assets during the year = $104,890. Return on Assets

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23. Sales for the year = $164,458, Net Income for the year = $18,372, and average Assets during the year = $104,890. Return on Assets (ROA) for the year is: A) 63.8% B) 17.5% C) 10.0% D) There is not enough information to calculate ROA. E) None of the above

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