answer and solution for this pls

Required information [The following information applies to the questions displayed below.] Fitness Fanatics is a regional chain of health clubs that evaluates its club managers based on return on investment (RO). The company's Springfield Club reported the following results for the past year: The following questions are to be considered independently. Assume the club manager can reduce average operating assets by $70,000 without any change in sales or net operating income. What would be the club's return on investment (ROI)? Answer is complete but not entirely correct