PROBLEM 12-3. Return on Investment [LO 21 Consider the following information for McKinley and Son: 12/31/2017 12/31/2018 Total assets Noninterest-bearing current liabilities Net income Interest expense $55,000,000 $62,000,000 1,320,000 3,426,000 1,100,000 3,300,000 726,000 770,000 Tax rate 35% 35% REQUIRED a. Evaluate the company in terms of ROI b. While income has increased in fiscal 2018, is it clear that the company's performance has improved