Area 51 has two planetary divisions, Mercury and Venus. Invested assets and condensed income statement information for each planetary division for the past period ended November 30 are as follows: Mercury Venus Revenues $120,000 $80,000 Operating expenses 95,000 64,000 Service department charges 14,500 7,200 Invested assets 80,000 50,000 (a) Prepare condensed income statements for the past accounting period for each planetary division. (b) Using the expanded expression, determine the rate of return on investment for both Mercury and Venus. Round to one decimal place.