A company shows the following information for fiscal year 2019. Earnings and Expenses Sales = $950,000,000 Cost of goods sold = $425,000,000 Pretax earnings = $100,000,000 Selected Balance Sheet Items Merchandise inventory = $73,000,000 Total assets = $310,000,000 For fiscal year 2020, cost of goods sold and merchandise inventory are expected to increase by 18%. Sales are expected to remain the same. Expenses are expected to increase by $22 million. Pre-tax earnings: __________ / Return on Assets: ____________