25. (6 points) Ross Inc. operates with three divisions: Hattan, Karlan and Quix. Below are selected results for each division over the last two fiscal years. a. Calculate Return on Assets (ROA) for Ross Inc, in 2022 and 2021 (report percentages rounded two decimals). b. Calculate Return on Sales (ROS) for Ross inc. in 2022 and 2021 (report percentages rounded two decimals). c. Industry Averages are 15% for ROA and 10\% for ROS in 2022 and 2021. Discuss Ross inc's performance trends and results compared to industry averages (discuss performance, do not repeat calc's from above)