I need clear answers

01 : ABC Company have the following information for 2006, 2007 2006 2007 Cash 200000 300000 Inventory 100000 120000 A/R 25000 30000 Allowance of doubt account 2500 Equipment's 150000 170000 Accumulated depreciation 15000 20000 Net sales - 1000000 Net operating income 50000 - Cost of goods sold 650000 Operating expenses 90000 Tax income 20% Required: Compute the ROI for 2007? 02: ABC Company have the following information for 2007: Net operating income 60000 Average Operating Assets 250000 Required rate of return 15% If the manager of company wants to evaluate based on residual income method, during the same period , the manager make investment by 100000 to generate additional operating income by 15000. Required: Can you support his position and why