A company shows the following information for fiscal year 2019. Earnings and Expenses Sales Cost of goods sold Pretax earnings $850,000,000 $400,000,000 $150,000,000 Selected Balance Sheet Items Merchandise inventory Total assets $70,000,000 $300,000,000 For fiscal year 2020, cost of goods sold and merchandise inventory are expected to increase by 15%. Sales are expected to remain the same. Expenses are expected to increase by $25 million. Pre-tax earnings: / Return on Assets: A) 9%/25% B) 21%/7.6% C) 8% / 30% D) 7.6%/21% CA Cc D