In$2016,$ the Allen Corporation had sales of $ $61$million$,$ total assets of $ $43$million$,$ and total liabilities of $ $23$ million. The interest rate on the$$ company's debt is $6\mathrm{.}4$percent$,$ and its tax rate is $35$ percent. The operating profit margin is $10$ percent.

a$.$ Compute the$$ firm's $2016$ net operating income and net income.

b$.$ Calculate the$$ firm's operating return on assets and return on equity.$($Hint: You can assume that interest must be paid on all of the$$ firm's liabilities.$)$