41. Consider the financial information for Company K2 and Company L2:

Criteria	Company K2	Company L2
Net Income	$1,900,000	$1,600,000
Total Assets	$19,000,000	$16,000,000
Total Liabilities	$12,000,000	$10,000,000

a) Calculate the return on assets (ROA) for both companies. b) Analyze which company appears to be more efficient in generating profits relative to its assets.