The records of Marshall Company include the following: 31 Average total assets Average total liabilities Total revenue Total expenses (including income tax) Interest expense (included in total expenses) Income tax rate 305 $4,200,000 1,920,000 4,380,000 3,960,000 104,000 109:11 The return on assets (calculated using the modified method discussed in the text) is closest to: Multiple Choice 11.7% Multiple Choice 11.7% O 6.7% 2.7% 18.4%