$228$ At the end of $201,$ an investment centre has net assets of $$1m$ and annual operating profits of $$190,000.$ However, the bookkeeper forgot to account for the following:

A machine with a carrying value of $$40,000$ was sold at the start of the year for $$50,000,$ and replaced with a machine costing $$250,000.$ Both the purchase and sale are cash transactions. No depreciation is charged in the year of purchase or disposal. The investment centre calculates return on investment $($ROI$)$ based on closing net assets.

Assuming no other changes to profit or net assets, what is the return on investment $($ROI$)$ for the year $($to $1$ decimal place$)?$

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