Please write out all work, thank you

Chapter 23 Matching 1 Ice Cream Delights is trying to decide between two alternative locations. The first location requires $2,000,000 investment and is expected to yield annual net income of $320,000. The second location requires an investment of $800,000 and is expected to yield net income of $140,000. Calculate the return on investment (ROI) for the regional manager of Ice Cream Delights for each location. Fill in the blanks with the corresponding letter to show each location's Net Income, Average Investment and ROL. Location First Location Second Location Net Income Average Investment ROI A. 17.5% B. $800,000 C. 16% D. $140,000 E $2,000,000 F. $320,000