The balance sheet and income statement shown below are for Koski Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over. Balance Sheet (Millions of 5) Assets Cash and securities Accounts receivable Investories Total current assets Net plant and equipment Total assets Liabilities and Equity 2019 $4,200 17,500 20,300 $42,000 $28,000 $70,000 Accounts payable Accruals Notes payable $27,531 12,369 5,000 Total current liabilities $44,900 Long-term bonds Total liabilities Common stock Retained earnings Total common equity Total liabilities and equity $9,000 $53,900 $3,864 12,236 $16,100 $70,000 Income Statement (Millions of $) 2019 Net sales Operating costs except depreciation Depreciation Earnings before interest and taxes (EBIT) Less interest Earnings before taxes (EBT) Taxes Net Income $112,000 104,160 2,240 $5,600 840 $4,760 1,190 $3,570 Other data: Shares outstanding (millions) Common dividends (millions of $) Intrate on notes payable & L-T bonds Federal plus state income tax rate Year-end stock price 500.00 $1249.50 696 25% $68.54 Earnings before taxes (EBT) Taxes $4,760 1,190 Net income $3,570 500.00 Other data: Shares outstanding (millions) Common dividends (millions of $) Int rate on notes payable & L-T bonds Federal plus state income tax rate Year-end stock price $1249.50 6% 25% $68.54 Refer to Exhibit 4.1. What is the firm's return on invested capital? a. 13.95% b. 9.38% C. 10.49% d. 11.50% e. 12.28%