Based on the partial balance sheet of Marco Investments, Inc., compute the rate of return on total assets. (Round your answer to two decimal places.)

Total Assets, December 31, 2017	$199,000
Total Assets, December 31, 2016	$147,000
For Year Ended December 31, 2017:
Interest Expense	$11,000
Net Income $27,000 A 9.25% B 10.98% C 21.97% D 13.57% Sinopia Corporation reported trading investments at fair value of $145,000 on December 31, 2016. There is a decrease of $3,800 in the fair value of the trading investments by the end of the year 2017. Journal Entry? Dr and Cr Maize Corporation pays $506,000 for 100,000 shares to acquire 42% common stock of Teal Investments, Inc. on January 5, 2017. Maize Corporation sells 16,000 shares for $52,000 on January 6, 2017. journal entry for the transaction on January 6, 2017? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)