On December 31, Harper Inc., reported, on its year-end financial statements, the following (in millions): Year 2 Year 1 Total assets $9.890 59.973 Total sales $5.996 $5.995 Net income $692 $752 Calculate return on assets (ROA) for Year 2. Select one: a. 7.1% O b. 7.0% O C. 60.490 d. 60.6% e. None of the these are correct