Assets		2017	2016
Cash		60,000	20,000
Accounts receivable (net)		50,000	30,000
Inventory		30,000	20,000
Property, plant and equipment (net)		220,000	170,000
	Total assets	360,000	240,000
Liabilities
Current liabilities		60,000	40,000
Long-term liabilities		100,000	70,000
Owners Equity
Common Stock		120,000	100,000
Retained Earnings		80,000	30,000
	Total liabilities and owners equity	360,000	240,000
Net sales		500,000
Cost of goods sold		280,000
Gross profit		220,000
Operating expenses		160,000
Net income		60,000

What is the return on assets in 2017?