The total sales of a business are $400,000 and the net income totals $50,000. If the average assets for the period total $500,000. The return on investment (or return on assets) is: a) 10% b) 12.5% c) 15% d) 20% e) 80% Which accounting principle requires credit card expense in the same period as its related credit card sale? a) Materiality. b) Historical cost. c) Going concern. d) Matching. e) Business entity