Comparative calendar year financial data for a company are shown below. Calculate the following ratios for 2012, (a) return on total assets. (b) retum on ordinary shareholders' equity I 2012 2011 Sales $ 720,000 $607,500 Gross profit 270,000 224.800 Income before taxes 79,200 78,700 Net profit 51,200 51.700 December December 31, 2012 31, 2011 Liabilities $ 493,500 $ 452,500 Share Capital ($12 par) 180,000 180,000 Share Premium 135.000 135,000 Retained eamings 204 000 177,300 Total liabilities and equity $1.012,500 $ 944,800