Answer of D. please explain.

Presented here are summarized data from the balance sheets and income statements of Wiper Inc.: WIPER INC. Condensed Balance Sheets December 31, 2020, 2019, 2018 (in millions) 2020 Current assets $ 798 Other assets 2,429 Total assets $3,227 Current liabilities $ 593 Long-term liabilities 1,611 Stockholders' equity 1,023 Total liabilities and stockholders' equity $3,227 2019 $1,031 1,936 $2,967 $ 846 1,079 1,042 $2.967 2018 $ 893 1,735 $2,628 $ 748 946 934 $2,628 ces 2019 WIPER INC. Selected Income Statement and other Data For the year Ended December 31, 2020 and 2019 in million) 2020 Income statement data: Sales $3,066 Operating income 312 Interest expense 100 Not income 239 Other data Average number of common shares outstanding 12.9 Total dividends paid $ 66.0 $2,929 326 81 234 48.3 $ 53.9 Required: a. Calculate return on investment, based on net income and average total assets, for 2020 and 2019, b. Calculate return on equity for 2020 and 2019 Req A and B Reqc Reg D Reg E to H Reg Req] Calculate earnings per share for 2020 and 2019. Round your answers to 2 decimal places.) 2020 2019 Earnings per share 5.65 $ 4.85