The following excerpt is from Adams Company's 2017 annual report filed with the SEC. Management evaluates the performance of our operating segments separately to individually monitor the different factors affecting financial performance. Our Company manages income taxes from continuing operations and certain treasury-related items, such as interest income and expense, on a global basis within the Corporate operating segment. We evaluate segment performance based on income or loss before income taxes. Selected segment data for Adams Company for the 2017 and 2016 fiscal years follow. Dollar amounts are in millions. Europe, Middle East, & Africa Latin America North America Asia Pacific $ 7,432 3,826 5,605 $4,086 2,361 2,066 $ 8,761 2,437 17,769 $4,872 2,299 2,222 2017 Fiscal Year Net operating revenues Income before taxes Identifiable operating assets 2016 Fiscal Year Net operating revenues Income before taxes Identifiable operating assets 7,141 3,869 4,197 3,876 2,116 1,955 6,547 2,690 16,716 4,893 2,358 2,174 Required a. Compute the ROI for each of Adams's geographical segments for each fiscal year. Which segment appears to have the best performance during 2017 based on their Rols? Which segment showed the most improvement from 2016 to 2017? (Round your percentage answers to 1 decimal place and other answers to nearest dollar amount.) b. Assuming Adams's management expects a minimum return of 30 percent, calculate the residual income for each segment for each fiscal year. Which segment appears to have the best performance based on residual income? Which segment showed the most improvement from 2016 to 2017? (Enter your answers in millions. Negative amounts should be indicated by minus sign. Round your percentage answers to 1 decimal place and other answers to nearest dollar amount.) Europe, Middle East, & Africa Latin America North America Asia Pacific a. % % % % % % % Return on Investment (2017) Return on Investment (2016) Which segment appears to have the best performance during 2017 based on their Rols? Which segment showed the most improvement from 2016 to 2017? Residual Income (2017) Residual Income (2016) Which segment appears to have the best performance based on residual income? Which segment showed the most improvement from 2016 to 2017? b