CommercialServices.com Corporation provides business-to-business services on the Internet. Data concerning the most recent year appear below:

Sales	$	2,640,000
Net operating income	$	184,800
Average operating assets	$	880,000

2. The entrepreneur who founded the company is convinced that sales will increase next year by 40% and that net operating income will increase by 100%, with no increase in average operating assets. What would be the companys ROI? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

3. The Chief Financial Officer of the company believes a more realistic scenario would be a $1,650,000 increase in sales, requiring a $192,500 increase in average operating assets, with a resulting $190,575 increase in net operating income. What would be the companys ROI in this scenario?