$2003,$

Yung.com had sales of $$6000,$ cost of goods sold of $$400,$ depreciation of $$100,$ and interest paid of $$150.$ The $($average$)$ tax rate is $21\%$ and all taxes are paid currently.

$\backslash$table$[[$Current Asset,$2002,2003,,,],[$Cash$,$$$400,$$$400,,,],[$Marketable securities$,400,300,,,],[$Accounts receivable,$900,800,,,],[$Inventory$,1800,2000,,,],[$Fixed Assets,,,,,$],[\backslash$table$[[$Net Fixed Asset$],[($Plant&Equipment$)]],$$$10000,$$$1000,,,]]$

In $2003,$ the return on assets $($ROA$)$ is

$($Keep the sign and two decimal numbers.$)$