Amandas Audio reported the following amounts in its December 31, 2016, and 2015 financial statements.

($ millions)	2016	2015
Sales revenue	$370,000	$312,000
Cost of sales	162,000	168,000
Net income	21,200	16,800
Total assets	77,000	70,400
Stockholders equity	52,800	43,000

Calculate to the nearest hundredth: (For example 10.52%)

Return on sales for 2016 =5.73%

ROS= net income/net sales

0.05729 X 100 = 5.729

Return on assets for 2016 =

Debt-to-total-assets ratio as of December 31, 2016 =

For return of assets and debt-to-toatal- assets ratio can someone explain what numbers you choose to use and why?