Bella Vista Service Co Based on the Above Information,which One of the Following Statements

Multiple Choice

Bella Vista Service Co.is a computer service center.For the month of May,Bella Vista Service Co.had the following operating statistics: (CMA adapted)
$$\begin{array} { | l | r | } \hline \text { Sales } & \$ 450,000 \\\hline \text { Operating income } & 25,000 \\\hline \text { Net profit after taxes } & 8,000 \\\hline \text { Total assets } & 500,000 \\\hline \text { Stockholder's equity } & 200,000 \\\hline \text { Cost of capital } & 6 \% \\\hline\end{array}$$ Based on the above information,which one of the following statements is correct?

A) Bella Vista Service Co.has a return on investment of 4%.
B) Bella Vista Service Co.has a residual income of $(2,000) .
C) Bella Vista Service Co.has a return on investment of 5.6%.
D) Bella Vista Service Co.has a residual income of $(22,000) .