Consider the following information for McKinley and Son:

				12/31/2017	12/31/2018
Total Assets				$55,000,000	$62,000,000
Noninterested-bearing current liabilities				1,100,000	1,320,000
Net income				3300000	3,426,000
Interest Expense				726000	770,000
Tax rate				35%	35%

A. Evaluate the company in terms of ROI.

B. While income has increased in fiscal 2018, is it clear that the company's performance has improved?