The following information pertains to the Voyager Company: 
Return on sales equals ________.
Definitions:
ASPE
Accounting Standards for Private Enterprises; a set of accounting principles and guidelines designed specifically for private companies in Canada.
Accounting Records
Documents and books that systematically capture all financial transactions of a business, serving as the foundation for its financial statements.
Adjusting Entry
Accounting entries made to update the records for accruals and deferrals that were not recorded during the accounting period.
Bank Loan
A sum of money borrowed from a bank that is expected to be repaid with interest.
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