Decreases in the seller's receivable from a customer's return of merchandise or from granting the customer an allowance from the amount owed to the seller. Select one: a. Freight Out b. Purchases Discount and Allowances c. Freight In d. Sales Discount and Allowances Calculate the return on assets (ROA). Advanced Water Services had net income for the month of October of 574,000 . Assets as of the beginning and end of the month totaled $325,000, and $415,000, respectively. Calculate Advanced Water Services' return on assets (ROA) for the month of October. Select one: a. 40% b. 10% c. 30% d. 20% Select one: a. 4,400 b. 9360 c. 51960 d. 25,380