3. For fiscal year 2017, Regency Division of Florida Malls had income as follows: $43,000,000 Sales revenue Expenses: Cost of goods sold $28,400,000 Selling and administrative expense 5,600,000 Interest expense 1,100,000 Income before taxes Income tax expense Net income 35,100,000 7,900,000 2,765,000 $ 5.135.000 The Regency Division's total assets were $89,000,000 and its current liabilities totaled $3,200,000 with $700,000 of these being interest-bearing. The company has a required rate of return of 9 percent and a cost of capital of 7.2 percent. Calculate NOPAT, invested capital, and return on investment for Regency Division and comment on the company's performance