#3 Category Prior year Current year Accounts payable 41,400 45,000 Accounts receivable 115,200 122,400 Accruals 16,200 13,500 Additional paid in capital 200,000 216,660 Cash ??? [??? Common Stock @par value 37,600 42,000 COGS 131,400 175,276.00 Depreciation expense 21,600 23.162.00 Interest expense 16,200 16,134.00 Inventories 111,600 115,200 Long-term debt 135.000 139.242.00 Net fixed assets 379.140.00 399,600 Notes payable 59,400 64,800 Operating expenses (excl. depr.) 50,400 68,294.00 Retained earnings Sales 122,400 136,800 255,600 338,934.00 Taxes 9,900 18,558.00 What is the current year's return on assets (ROA)?