A company had sales of $$67,000,000.$ The total assets are $$50,000,000.$ The total liabilities are $$20,000,000.$ The interest rate of the company's debt is $6\mathrm{.}4\%.$ The tax rate is $35\%.$ The operating profit margin is $13\%.$

A$.$ What is the company's net operating income, round to two decimal places.

B$.$ What is the company's operating income, round to two decimal places.

C$.$ What is the firm's operating return on assets? $($Hint you can assume that interest must be paid on all of the firm's liabilities$)$

D$.$ What is the firm's return on equity? $($Hint you can assume that interest must be paid on all of the firm's liabilities$)$