1. Coastal Company had earnings of $175,000 in the last fiscal period. The cost of goods were $92,000; operational expenses were $18,000; interest was $11,000; tax was $15,000. What is the return on equity and the return on investment if the company's total assets and total liabilities are $700,000 and $350,000 respectively?

   	a.	ROE 5.6% and ROI 11.1%
   	b.	ROE 11.1% and ROI 5.6%
   	c.	ROE 15.4% and ROI 7.7%
   	d.	ROE 7.7% and ROI 15.4%