A firm had the following income statement for last year and they finance themselves with EQUAL amounts of liabilities and owner's equity. Calculate the firm's Return on Assets (ROA) if its average Total Asset Last Year were $25,000. Round to 2 decimal points, do not include the % sign.

Sales	$ 37,611
Less: COGS	20,889
Gross Profit	16,722
Less: Operating Exp	11,483
Less: Depreciation	1,575
Operating Profit (EBIT)	3,664
Less: Interest Exp	1,400
Earnings Before Taxes	2,264
Less: Tax Exp	475
Earnings After Taxes	$ 1,789