The Global Products Corporation has three subsidiaries.

	medical supplies	heavey machinery	electronics
sales	20,040,000	5,980,000	4,730,000
net income(after taxes)	1,700,000	592,000	402,000
assets	8,340,000	8,760,000	3,570,000

a. which division has the lowest return on sales

b. which division has the highest return on assets

c. compute the return on assets for the entire corporation

d. if the 8,760,000 investment in the heavy machinery division is sold off and redeployed in the medical supplies subsidiary at the same rate of return on assets currently achieved in the medical supplies division, what will be the new return on assets for the entire company?