Return on Assets Ratio and Asset Turnover Ratio United Systems reported the following financial data (in millions) in its annual report: Previous Year Current Year Net Income $21,500 $16,134 Net Sales 49,540 52,250 Total Assets 68,734 78,128 If the company's total assets are $65,676 at the beginning of the previous year, calculate the company's: (a) return on assets (round answers to one decimal place ex: 107%) (b) asset turnover for both years (round answers to two decimal places) Previous Year Current Year a. Return on Assets Ratio 32 % v 22 % w b. Asset Turnover Ratio 67.46 x 67.46 x