The records of Marshall Company include the following: Average total assets Average total liabilities Total revenue Total expenses (including income tax) Interest expense (included in total expenses) Income tax rate 40% $3,650,000 1,370,000 4,730,000 4,070,000 93,000 The return on assets (calculated using the modified method discussed in the text) is closest to: Multiple Choice 28.9% 9.3% 19.6% 5.3%