Data for the following subsidiaries of Roberts Company, which are operated as investment centers, are as follows: 
Instructions
Compute the missing amounts using the ROI formula.
Definitions:
Commercial Lending Institutions
Banks and other financial entities that provide loans to businesses for the purpose of facilitating growth and operational expenses.
Legal Responsibilities
Obligations that are defined by law, which individuals or entities are required to fulfill.
Positive Cash Flow
A situation where the net amount of cash and cash-equivalents being transferred into and out of a business is positive, indicating financial health.
Commercial Banks
Financial institutions that offer a wide range of banking services to individuals and businesses, including deposit accounts, loans, and other financial services.
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