The Dry Wall Division reports the following operating data for the past two years: Margin Turnover Average operating assets Net operating income Stockholders' equity Sales Year 1 10% 3.1 ? $42,400 $83,000 ? Year 2 2 4 $153,000 ? $122.000 ? The return on investment at the Dry Wall Division was exactly the same in Year 1 and Year 2. Net operating income in Year 2 amounted to: O $47,430. $61,200. $42,400. $31,000