08 Category Prior Year Current Year Accounts payablo ??? ??? Accounts receivable 320,715 397,400 Accruals 40,500 33,750 Additional paid in capital 500,000 541,650 Cash 17,500 47,500 Common Stock 94,000 105,000 COGS 328,500 430,882.00 Current portion long-term debt 33,750 35,000 Depreciation expense 54,000 55,450.00 Interest expense 40,500 41,483.00 Inventories 279,000 288,000 Long-term debt 337.716.00 400,635.00 Net fixed assets 946,535 999,000 Notes payable 148,500 162,000 Operating expenses (excl. depr.) 126,000 161,881.00 Retained earnings 306,000 342,000 Sales 639,000 854,010.00 24,750 47,219.00 Taxes What is the current year's return on assets (ROA)? Submit Answer format: Percentage Round to: 2 decimal places (Example: 9.24%, % sign required. Wil accept decimal format rounded to 4 decimal places (ex: 0.09241)