23-17 Analysis of return on invested assets, comparison of two divisions. DuPont method. Global Data, Inc., has two divisions: Test Preparation and Language Arts. Results (in millions) for the past three years are partially displayed here: ASSIGNMENT MATERIAL & Es Home Insert Page Layout Formulas Data Review View B C D Operating 1 Operating Operating Total Income Revenues Assets Income/ Operating Operating Revenues/ Revenues Total Assets Operating Income/ Total Assets 2 Test Preparation Division 3 4 2011 2012 $ 720 $9,000 $1,800 2 2 2 920 ? ? 11.5% ? 46% 5 2013 1,140 ? ? 9.5% 6 ? 6 Language Arts Division 7 2011 $ 660 $3,000 $2,000 ? ? ? 8 2012 3,525 2,350 20% ? ? 9 2013 ? ? 2,900 ? 1.6 20% 10 Global Data, c 11 2011 $1,380 $12,000 $3,800 ? ? ? 12 13 2012 2013 ? ? ? ? ? ? ? ? ? ? ? ? 1. Complete the table by filling in the blanks. 2. Use the DuPont method of profitability analysis to explain changes in the operating-income-to-total-assets ratios over the 2011-2013 period for each division and for Global Data se a whole. Comment on the results. Required