When considering how profitably your company is operating, you examine:

a) inventory turnover.
b) sales and the return on your investment.
c) depreciation and liquidity.
d) tangible and intangible assets.
e) the price of the Canadian dollar.

I think the answer should be b = sales and return on investment since return on equity is a profitability ratio. However, it the marksheet shows the answer to be d, I am not sure if this is an error or not.