Arya Inc. reported the following figures for 2021 and 2020: 2021 2020 Balance Sheet Total Assets $ 411,339 $ 416,069 Total Liabilities 99.140 98,890 Common stock and additional paid in capital 300.680 300,680 Retained earnings 11,519 16,499 Income Statement Net sales $ 115,000 $ 98,750 Operating income 95,340 75,450 Net income 45.280 31,420 Compute return on assets (ROA) for 2021. Round percentages to one decimal place. 11.5% 10.6% 22.3% 10.9%