Huntswell Corporation Has Two Major Division Agricultural Products and Industrial

Huntswell Corporation has two major division Agricultural Products and Industrial Products. Data for the year just finished is as follows:
$\begin{array}{|l|r|r|} \hline& \text { Agriculture Division } & \text { Industrial Division } \\\hline \text { Sales revenue } & \$ 140,000 & \$ 1,040,000 \\\hline \text { Operating income } & \$ 16,400 & \$ 220,000 \\\hline \text { Average assets } & \$ 300,000 & \$ 5,540,000 \\\hline \text { Target rate of return } & 4.0 \% & 4.0 \% \\\hline\end{array}$
If Huntswell wishes to identify the division that generated the highest earnings relative to its assets, that would be the Industrial Division.