Data for Divisions A, B, C, D, and E are as follows: 
(a) Determine the missing items, identifying each by letter (a-o).
Round percentage and turnover values to one decimal point.
(b) Which division is most profitable in terms of income from operations?
(c) Which division is most profitable in terms of rate of return on investment?
Definitions:
Obligations
Responsibilities or duties bound by legal or contractual agreements.
Trust's Income
The income generated from the assets held within a trust, which may include interests, dividends, and other earnings.
Lease Cancellation
The process by which a lease agreement is terminated before its specified end date, either by mutual agreement or due to breach of contract.
Demonstrative Legacy
A demonstrative legacy is a specific gift of money with the direction that it is to be paid out of a particular fund or property, used in wills and estate planning.
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