In 2016, the Allen Corporation had sales of $61 million, total assets of $40 million total liabilities of $16 million the interest rate on the company's debt is 5.8 percent the tax rate is 35 percent. Operating profit margin is 10 percent.

Find: A. Compute the firm's 2016 net operating income and net income. The firm's 2016 net operating income is $___ million. (Round to two decimal places.) B. The firm's 2016 net income is ____million? (Round to two decimal places.) C. The operating return on Assets is ____ million? (Round to two decimal places) D. The return on equity is ____%(Round to two decimal places)