Balance Sheet 2022 2021 Total assets $49,000 $45,100 Total liabilities 27,400 25,800 Total shareholders' equity (all common) 21,600 19,300 Total liabilities and equity $49,000 $45,100 Income Statement 2022 Net sales $39,130 Cost of goods sold 15,400 Gross margin 23,730 Selling and administrative expenses 14,000 Interest expense 460 All other expenses, net 5,400 Net income $3,870 What is Suma's rate of return on total assets for 2022