A division's operating data for the past two years is as follows: Year 1 Year 2 Return on investment 14% 18% Net operating income ? $180,000 Turnover ? 2 Margin ? ? Sales $1,000,000 ? In Year 2 the margin was twice as much as the margin in Year 1. How much was the division's Net Operating Income for Year 1? Multiple Choice $45,000 $90,000 $140,000 $180,000