Use the following information for questions 80-81.
The following data was taken from the accounting records of Whalen Corporation: 
-The return on equity for 2016 is
Definitions:
EPA
The Environmental Protection Agency, which focuses on the conservation of the environment and protecting human health through the enforcement of regulations.
Superfund
A federal program established to fund the cleanup of sites contaminated with hazardous substances and pollutants.
Hazardous Waste
Refers to waste materials that are dangerous or potentially harmful to human health or the environment.
Comprehensive Environmental Response, Compensation and Liability Act
A U.S. federal law, enacted in 1980, intended to clean up sites contaminated with hazardous substances and pollutants.
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