$ millions May 31, 2015 May 31, 2014 Operating assets $56,535 $51,447 Nonoperating assets 54,368 38,819 Total assets 110,903 90,266 Operating liabilities 19,847 18,722 Nonoperating liabilities 41,958 24,097 Total liabilities 61,805 42,819 Total Oracle stockholders' equity 48,663 46,878 Total revenues 38,226 Operating income before tax 13,871 Nonoperating expense before tax 1,037 Tax expense 2,896 Net income 9,938 a. Compute return on equity (ROE) Round answer to two decimal places (ex: 0.12345 = 12.35%) 20.8 % b. Compute return on net assets (ROA) Round answers to two decimal places (percentage ex: 0.12345 = 12.35%) 9.88 % C. Compute return on net operating assets (RNOA) Round answers to two decimal places (percentage ex: 0.12345 = 12.35%) Assume a 37% statutory tax rate. 5.425 * %