Carefree Company provides the following selected financial information for Year 2000: Sales $17,633 Net Income $405 Interest expense before taxes $245 Preferred stock dividend \$27 Tax rate 35% Average total assets $17917.5 Average preferred equity $348 Average common equity $5901.5 (a) Calculate the ROA for Year 2000. (b) Calculate the ROCE for Year 2000. (c) Did common shareholders benefit from the usage of debt? (Hint: Compare ROCE with ROA)