Haam Inc. operates with three divisions: Central, Atlantic, Pacific. Below are selected results for each division over the last two years. a. Calculate Return on Assets (ROA) for Haam in 2022 and 2021 (report percentages rounded two decimals). b. Calculate Return on Sales (ROS) for Haam in 2022 and 2021 (report percentages rounded two decimals). c. Industry Averages are 15% for ROA and 10% for ROS in 2022 and 2021. Discuss Haams performance compared to industry averages (do not repeat calcs from above). Revenues: 2022 2021 Central 1,560,000 1,600,000 Atlantic 2,625,000 2,500,000 Pacific 4,000,000 4,100,000 Operating Income: Central 120,000 110,000 Atlantic 312,500 290,000 Pacific 420,000 362,500 Average Total Assets: Central 1,200,000 1,130,000 Atlantic 1,900,000 2,000,000 Pacific 2,800,000 2,500,000 Number of Managers: Central 4 5 Atlantic 9 10 Pacific 11 10