3. Blue Sky Aviation has sales of $15,465, assets of $5,980, a debt to equity ratio of 0.57, and an ROE of 8.6%. Their net income is closest to:

[A] $327.57

[B] $1,329.99

[C] $2,088.08

5. In 2018, FocusPoint Decisions Inc.'s ROA was 8% and their ROE was 12%. In 2019, ROA was 7% and ROE was 10.50%.

	A.	FocusPoint had an equity multiplier of 1.5 in 2019.
	B.	FocusPoint's debt to equity ratio remained the same in 2018 and 2019.
	C.	FocusPoint's performance deteriorated from 2018 to 2019.
	D.	FocusPoint most likely paid down debt in 2019.
	E.	FocusPoint most likely issued new equity in 2019.