Brodie Corp. on Dec 31, 2018 signed a 5 year noncancelable lease for certain machinery. The terms of the lease called for Brodie Corp. to make equal annual payments of $10000 the end of each year for 5 years, with title to pass to Brodie Corp. The first payment is made one year after the lease is signed on Dec 31, 2019. The machinery has an estimated useful life of 5 years and no salvage value. Brodie Corp. uses the straight-line method of depreciation for all of its fixed assets. The effective interest rate for the lease was 5.8%.

The company had initially accounted for the lease as an operating lease and the figures below were produced using that assumption. Later the company decided to account for the lease as a capital lease. Balance sheet: Dec 31, 2019 | Dec 31, 2018 Total Assets: 3,576,500 | 1,993,000 Average: 2,784,750 Income Statement for 2019 Operating Income: 492,325 Earnings from affiliates: 0 Earnings Beore Interest and Taxes: 492,325 Interest expense: 49,500 Earnings before Taxes: 442,825 Provision for Taxes on Income: 319,991 Net income: 122,834 | Periods: Present value at 5.8% | | 1: 0.9452 | | 2: 0.8934 | | 3: 0.8444 | | 4: 0.7982 | | 5: 0.7544 | | 6: 4.9487 | | 7: 5.6227 | | 8: 6.2598 | | 9: 6.862 | | 10: 7.4312 | | Periods: Present value Annuity at 5.8% | | 1: 0.9452 | | 2: 1.8386 | | 3: 2.683 | | 4: 3.4812 | | 5: 4.2356 | | 6: 4.9487 | | 7: 5.6227 | | 8: 6.2598 | | 9: 6.862 | | 10: 7.4312 |

After the change to capital lease accounting, the pretax return on assets for 2019 will change to which of the following?:

		493854 / 3105156
		493854 / 3387443
		493854 / 2822869
		543239 / 3105156
		543239 / 3387443
		543239 / 2822869
		592625 / 3105156
		592625 / 3387443
		592625 / 2822869