At year$-$end $2002,$ Yung.com had notes payable of $$1200,$ accounts payable of $$2400,$ and long$-$term debt of $$4000.$ Corresponding entries for $2003$ are $$1600,$ $$2000,$ and $$2000.$ Asset values are below. During $2003,$ Yung.com had sales of $$8000,$ cost of goods sold of $$400,$ depreciation of $$100,$ and interest paid of $$150.$ The $($average$)$ tax rate is $21\%$ and all taxes are paid currently.

Current Asset

$2002$

$2003$

Cash

$$900$

$$200$

Marketable securities

$400$

$300$

Accounts receivable

$900$

$800$

Inventory

$1800$

$2000$

Fixed Assets

Net Fixed Asset $($Plant&Equipment$)$

$$7000$

$$2000$

In $2003,$ the return on assets $($ROA$)$ is $\_\_\_\_\_\_\_\_\_\_\_\_\_\_($Keep the sign and two decimal numbers.$)$