25. (6 points) Cecil Inc. operates with three divisions: Naperville, Metropolitan and Urbana. Below are selected results for each division over the last two fiscal years. Revenues: 2021 2020 Naperville 22,500,000 19,600,000 Metropolitan 15,300,000 12,500,000 Urbana 9,500,000 8,700,000 Operating Income: Naperville 1,900,000 1,800,000 Metropolitan 1,100,000 900,000 Urbana 1,100,000 1,050,000 Average Total Assets: Naperville 10,000,000 9,500,000 Metropolitan 8,000,000 6,500,000 Urbana 4,500,000 4,300,000 Number of Managers: Naperville 15 5 Metropolitan 9 10 Urbana 12 10 a. Calculate Return on Assets (ROA) for Cecil Inc. in 2021 and 2020 (report percentages rounded two decimals). b. Calculate Return on Sales (ROS) for Cecil Inc. in 2021 and 2020 (report percentages rounded two decimals). C. Industry Averages are 15% for ROA and 10% for ROS in 2021 and 2020. Discuss Cecil Inc.'s performance trends and results compared to industry averages (discuss performance, do not repeat calc's from above)