ZIL Inc. operates two divisions, which are treated as investment centres. Data for each division for Year 4 are as follows (in '000s): Division A Division B Net income $66,700 $142,300 Total assets $375,000 $718,000 The company's required rate of return is 14%. The president wishes to evaluate the performance of these divisions and is not sure whether to use return on investment (ROI) or residual income (RI) as the performance measure. Which division performed better based on the ROI and RI performance measures? (Round ROI to 1 decimal place, e.g. 15.2% and RI to O decimal places, e.g. 5,275.)