Complete Ratio Analysis Not sure of the difference in Return on owners' investment and Return on total investment?

Rosey's Roses
Ratio Analysis
December 2023
Profitability
Return on owners' investment
Return on total investment
Profit margin
Gross margin
Liquidity
Current ratio
Quick ratio
Receivable turnover
Inventory turnover
Solvency
Debt-to-equity
Liability

	12/31/2023
Sales		$ 225,000
Less: Cost of Goods Sold		100,000
Gross Margin		125,000
Expenses:
Advertising	$ 17,000
Communications	6,500
Depreciation	5,000
Payroll	54,700
Rent	13,000
Supplies	800
Utilities	4,000	101,000
Net income		$ 24,000

Assets
Current Assets:
Cash	15,000.00		10.71%
Accounts Receivable	18,373.97		13.12%
Inventory	38,626.03		27.59%
Supplies	500.00	72,500.00	0.36%
Buildings	75,000.00		53.57%
Equipment	7,500.00		5.36%
Less: Accumulated Depreciation	15,000.00	67,500.00	10.71%
Total		140,000.00
Liabilities and Stockholders' Equity
Current Liabilities
Accounts Payable	25,000.00		17.86%
Payroll Liabilities	5,000.00	30,000.00	3.57%
Long-Term Debt		63,000.00	45.00%
Owner's Equity		47,000.00	33.57%
Total		140,000.00	100.00%