Balance Sheet (Millions of s) Assets 2018 Cash and securities $5,000 Accounts receivable 12,500 Inventories 12.500 Total current assets $30,000 Net plant and equipment $20.000 Total assets $50,000 Liabilities and Equity Accounts payable $11,040 Accruals 4,960 Notes payable 7,000 Total current liabilities $23.000 Long-term bonds $12,000 Total liabilities $35,000 Common stock $4.200 10.800 Retained carnings Total common equity Total liabilities and equity $15,000 $50.000 Income Statement (Millions of $) 2018 $70,000 Net sales 65,100 Operating costs except depreciation Depreciation 1,400 Earnings before interest and taxes (EBIT) $3,500 Less interest 1.140 Earnings before taxes (EBT) $2.360 Taxes 944 Net income $1.416 Other data: Shares outstanding (millions) Common dividends (millions of $) 500.00 $495.60 6% Int rate on notes payable & L-T bonds Federal plus state income tax rate Year-end stock price 40% 4 $33.98 Refer to Exhibit 4.1. What is the firm's return on invested capital? Select one: O a. 6.18% o b. 6.61% O C. 5.13% O d. 5.81% O e. 6.92%