On 31 December 20x2, the balances of Argon Enterprises Inc.'s shareholders' equity accounts were as follows (all are credit balances): Capital stock Contributed surplus Retained earnings Currency translation differences Mark-to-market adjustments on available for sale investments Cash flow hedges Actuarial gains and losses $315,000 5,480 110,500 1,500 28,600 2,100 1,500 $464,680 Argon's statement of comprehensive income for the year ending 31 December 20x3 showed the following amounts, from "net profit for the year through "comprehensive income": 31 December 20x3 $ 46,900 31 December 20x2 $70.000 Net profit for the year Other comprehensive income flous) net of applicable income taxi Currency translation differences Mark-to-market adjustments on available for sale investments Actuarial gains (lonses) Cash flow hedges Total other comprehensive loss for the year Comprehensive income for the year (4,400) (36,000) 2,200 T600) (38,800) $ 8,100 2,900 8,300 16,700) (180) 4.320 $74,320 Assume that the assets of Argon Enterprises Inc totalled $2.238,200 at the end of 20x1, $1,978,100 at year-end 20x2, and $2,396,300 at year-end 20x3. Required: 1. Assume you are analyst for a private equity firm. Determine the following for each of 20x2 and 20x3: (Round your answers to 2 decimal places. (l.e., .2345 should be entered as 23.45).) 20X2 20X3 % a. Return on assets b. Return on total shareholders' equity c. Return on invested capital