Amazon.com, Inc., reported the following financial data (amounts in millions): Sales Year Ended December 31, 2016 2015 2014 $135,987 $107,006 $88,988 2,371 596 Net income (loss) (241) Interest expense 484 459 210 Preferred stock dividend 0 0 0 Income tax rate 35% 35% 35% December 31: 2016 2015 Total assets $83,402 $64,747 00 Preferred stock Total common shareholders' equity 19,285 13,384 Calculate ROCE for 2016 using average balances for any balance sheet amounts.