Alurve Appliance Service had net income for the year of $37,400. In addition, the balance sheet reports the following balances: BE: (Click the icon to view the balances.) Calculate the return on assets (ROA) for Alurve Appliance Service the year ending December 31, 2018. ROA = = % Data Table Notes Payable Cash Office Furniture Building Accounts Payable Total Stockholders' Equity Accounts Receivable Equipment Office Supplies Jan 1, 2018 Dec 31, 2018 34,000 $ 60,000 35,000 216,000 22,000 48,000 125,000 125,000 9,000 9,500 172,800 394,700 3,400 19,600 26,000 54,000 4,400 1,600