please conduct ROA for each year given the follwing data

795-101 The Roady-to-Eat Breakfast Cereal Industry in 1994 (A) Exhibit Selected Financial Results 1993 5 millions 1993 sales 1992 S millions 1992 sales 1991 Smillions 1991 sales Kellogg 47.5 35,8 48.0 34.4 17.7 48.8 333 18.0 17,0 $8.293.0 2,989.0 2,237.5 1.0674 33.3 353,4 0.0 560.7 4.237.1 521.6 1.713.4 $5,2274 2,987.7 2.140.1 1.099,6 29,2 387.6 -251.6 4312 4,015,0 314.9 1,945.2 $5,8012 2,828.7 1,930.0 1042.5 58.3 378.2 0.0 606.0 3.925.a 15.2 2,159.8 10.8 Sales COGS SGA Operating Income Interest Taxes Accounting changes Net Income Totales Long-term debit Shareholders equity General MIII Sales COGS SGA Other Operating income Interest Taxes Net Income Totalsts Long-term debi Shareholder's equity 6.9 T04 523 324 52.8 31.7 53.0 324 10.0 11,9 * 8,616.9 4,458.2 2,755,5 450.7 8525 99.2 283.5 489,7 5. 1983 1,41742 1.151.2 115 8,134.6 4.297.6 2,578.2 341.2 9176 73.6 337.9 306,1 4,650B 1.268.3 1.218,5 7.777.8 4,123.2 2.516.3 245.6 892.7 58.2 338.0 495.6 4,305,0 9205 1,370.9 5,5 6,2 6:4