Contrast Crystal Company Has Experienced Some Questionable Changes in Both

Multiple Choice

Contrast Crystal Company has experienced some questionable changes in both its operating income and total assets.The managerial accountant reported that operating income has decreased by 6% from $400,000 to $376,000 and its total assets have decreased by 6% from $2,025,000 to $1,900,000 in 2012.
Required
Compute the original ROI and the final ROI.

A) 35%;14%
B) 20%;20%
C) 20%;16%
D) 25%;28%
E) 13%;18%