The Baily Division recorded operating data as follows for the past two years: Year 1 Sales........ ? Year 2 $1,200,000 Stockholders' equity. $540,000 720,000 Average operating assets. $600,000 Margin. 15% Return on investment..... 22.5% 18% Baily Division's turnover was exactly the same in both Year 1 and Year 2. The net operating income in Year 1 was: Select one: a. $90,000 b. $135,000 c. $140,000 d. $150,000