4. Dependable Rentals Ltd consists of two divisions. The Equipment Rental Division rents machinery, such as cement mixers and scissor lifts, to building contractors. The Truck Rental Division rents forklift trucks and removal trucks. The financial result for the two divisions in 2015 are as follows: Equipment Rental Division Truck Rental Division Operating profit after tax Total assets $45,000 $750,000 $110,000 $3,000,000 Current liabilities $80,000 $250,000 Dependable Rentals obtain its financing from long-term debt and shares. And the weighted cost of capital is estimated to be 10 per cent. To calculate ROI, invested capital is defined as total assets less current liabilities. Required: a. Calculate the ROI for the two divisions for 2015 b. Calculate the EVA for each division. Note that Dependable Rentals does not make any adjustments to its NOPAT c. Which division has performed better in 2015? Explain your answer