For the Year ended December 2014. Alaska company, reported net income of $ 2,800 on revenues of $ 56,000. Interest expense totaled $ 400, while preferred stock dividends totaled 5 100. Average total assets for 2014 were $ 17,500. The income tax rate is 35 % Average preferred shareholders' equity fotled $2,000, and average common shareholders' equilty totaled $ 6,500 Compute ROCE OA 39.08 45.95% oc OD 47.08%