$(2$ pts$)$ The Next Life has sales of $$400,000,$ total debt of $$120,000,$ total equity of

$$200,000$ and a net profit margin of $9\mathrm{.}5$ percent. What is the return on assets?

$=400,0000\mathrm{.}095$

$=38,000$

$38,\frac{000}{80},000=0\mathrm{.}475$

ROA$=$