The Records of the Marshall Company include the following: Average total assets ;$ 4,450,000 : Average total liabilities:$ 2,170,000;, Total revenue: $4,130,000. Total expenses (including income tax) $3,910,000:, Interest expense ( included in total expenses) $109,000:, income tax rate 35%. The return on assets(calculated using the modified method discussed in the text) is closest to: 10.14% or 4.94% or 6.54% or 12.76%