The Jones Company purchased assets costing $295,000 which will be depreciated over 5 years using straight-line depreciation and no salvage value. Jones also purchased land and other assets, which are not depreciable, at a cost of $295,000. It is estimated that in 5 years, the value of these assets will be unchanged. Assume that annual cash profits are $137,000 and, for return on investment (ROI) calculations, the company uses end-of-year asset values. What is the ROI for each year using net book value? Year 1 Year 2 Year 3 Year 4 A. 14.78 16.58 18.9% 22.0% B. 13.2% 13.2% 13.28 13.28 C. 13.2% 11.8% 7.0% 7.4% D. 14.78 11.5% 16.5% 12.0%