The Ste. Marie Division of Pacific Media Corporation just started operations. It purchased depreciable assets costing $43.0 million and having a four-year expected life, after which the assets can be salvaged for $8.6 million. In addition, the division has $43.0 million in assets that are not depreciable. After four years, the division will have $43.0 million available from these nondepreciable assets. This means that the division has invested $86.0 million in assets with a salvage value of $51.6 million. Annual depreciation is $8.6 million. Annual operating cash flows are $21.7 million. In computing ROI, this division uses end-of-year asset values in the denominator. Depreciation is computed on a straight-line basis, recognizing the salvage values noted. Ignore taxes. Required: a. & b. Compute ROI, using net book value and gross book value for each year. (Enter your answers as a percentage rounded to 1 decimal place (i.e., 32.1).)