To determine his company's return on assets, Harold should divide the firm's operating profits by To determine his company's return on assets, Harold should divide the firm's operating profits by current liabilities. total assets. sales. current assets.Raul needed an expensive piece of equipment to expand his business. He borrowed the money from the bank and pledged the equipment as _____. If Raul does not repay the loan, the bank can take his equipment. Raul needed an expensive piece of equipment to expand his business. He borrowed the money from the bank and pledged the equipment as _____. If Raul does not repay the loan, the bank can take his equipment. a depreciable asset a promissory note long-term debt collateral