35. Fitz Ing, a pharmaceutical company, reported net income for fiscal 2016 of $5,772 million, retained earnings at the start of the year of $57 594 million and dividends of $5,958 million, and other transactions with shareholders that increased retained earnings during the year by $11 million. If there were no additional transactions during the year that affected retained earnings, what was the balance of retained earnings at the end of the year? A) $57.419 million B) $57.769 million C) $45,875 million D) $57,397 million E) There is not enough information to calculate the amount 26. Sales for the year = $997.279. Profit margin=18%, and average Assets during the year = $647.770. Return on Assets (ROA) for the year is A) 65.0% B) 27.7% C) 11.7% D] There is not enough information to calculate ROA E) None of these are correct 27. On December 31. Harper, Inc., reported, on its year-end financial statements, the following in millions) Year 2 Year 1 Total assets $11.868 $11.968 $7 194 Total sales $7.195 Net income $592 $902 Calculate return on assets (ROA) for Year 2 A) 5.8% B) 50,6% C 80.4% D6B E) None of these are correct