At year-end 2002, Yung.com had notes payable of $1200, accounts payable of $2400, and longterm debt of $6000. Corresponding entries for 2003 are $1600,$2000, and $7000. Asset values are below. During 2003 , Yung.com had sales of $6000, 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. In 2003 , the return on assets (ROA) is (Keep the sign and two decimal numbers.)