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Sunland Corporation had sales of $ 3 0 1 9 0 0 0 and operating income of $ 5 3 2 3 7 1 .

Sunland Corporation had sales of $3019000 and operating income of $532371. Sunland also had $938000 of assets on January 1 and $819000 on December 31. What is the corporation's ROI for the year?
27.1%
34.4%
60.6%
56.7%
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