Please show how the answers are calculated.

3. At year end, ABC Electronics analyzed its financial situation using the following results from the past year (expressed in US$ millions). Cash Accounts receivable Inventory Fixed assets Total assets Sales Total costs (cost of goods, general administration, taxes) = 17 = 25 250 = 240 = 532 = 600 = 480 a. What is the net income? b. What is the return on assets (ROA)? c. What is the effect on ROA if inventory investment is reduced by 10 %