Oriole Company has $1,170,000 in assets and $1 170 000 in stockholders' equity, with 42 400 shares outstanding the entire year. It has a return on assets of i0%. During 2016 ut i om-st in, ooo on an ary i201, it issued S403 OC in debe at .% and immediately repu the debt, it would have had net income of $117,000 in 2017, it ha rchased 21,200 shares for $403,000. Management expected that, had it not issuec 2016 2017