A retaler has an ITR =5, with annual 360 days of operations. If the markup is 18%, and interest on porrowed capital is 30%, calculate to fill in the blanks. (a) The net annual rate or return (after paying interest on borrowed cepital) assuming 100% borrowed capital is 60% (b) The net annual rate or return (after paying interest on borrowed capital) assuming 40% borrowed capital is Now assume that accounts receivable turnover ratio is 7, and sales are 100% credit sales. (C) The net annual rate or return (after paying interest on borrowed capital) assuming 100% borrowed capital is (d) The net annual rate or return (after paying interest on borrowed capital) assuming 40% borrowed capital is Note round answer to TWO places of decimal.