The Dry Wall Division reports the following operating data for the past two years: Year 2 3 Year 1 12% 3.0 ? $ 42,500 $ 82,500 Margin Asset Turnover Average operating assets Net operating income Stockholders' equity Sales $152,500 $127,500 The return on investment at the Dry Wall Division was exactly the same in Year 1 and Year 2 Sales in Year 2 amounted to: $503,400. $280,000. Too oo $457,500 $481,667