A company has the opening balance for the following accounts: Cash $100, Accounts Receivable $0, Inventory $600, Liabilities $0, Total Equity $700. The firm sells all inventory on credit for $800 and securitized the accounts receivable receiving $850 in cash from the SPE. Calculate the companys Net Income, Return on Assets ratio and Debt to Assets ratio assuming 1) the transaction is recorded as a sale (10pts), and 2) the transaction is recorded as a secured borrowing