Ochoa Optical, Inc., provides a full line of designer eyewear to optical dispensaries. Ochoa reported the following information for 2016 and 2017:

__________________________________________________________ 2017 ______________ 2016

Sales revenue ............................................................ $500,000 .............. $450,000

Net income ................................................................. $ 44,500 ............... $ 42,000

Interest expense ............................................................. $ 500 .................... $ 500

Average total assets ................................................. $250,000 .............. $240,000

Compute return on assets for 2016 and 2017. Did the return on assets improve in 2017? What would cause this ratio to change?