Selected financial data for Squid Company are as follows: Income Statement Accounts 2019 Net Sales $ 1,450,000 Cost of Goods Sold 1,015,000 185,385 8,860 12,100 246,375 113,616 $ 132,759 Selling and Admin. Expense Non operating revenue Interest Expense Earnings Before Income Tax Provision for Income Taxes Net Income Financial position Accounts Current Liabilities Long-term debts Preferred Stocks (10%) Common Stocks Retained Earnings Other information Total Assets include the following: $ 189,000 112,000 100,000 850,000 265,518 Goodwill 12,000 Construction in Progress 250,000 Compute Return on investment 10.49% 11.5% 15% O