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Profit 163,100 62,860 Net sales 1,250,000 410,000 Average Total Assets (325,975 +312,410 + 521,310 + 500,000) / 4 = 414,923.75 (188,000 + 180,000 + 240,000

Profit 163,100 62,860 Net sales 1,250,000 410,000 Average Total Assets (325,975 +312,410 + 521,310 + 500,000) / 4 = 414,923.75 (188,000 + 180,000 + 240,000 + 216,000) / 4 = 206,000

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