Balance Sheet Assets (US$M) Liabilities (US$M) Cash 10 Current Liabilities 30 Receivables 20 Accounts Payable 20 Inventory 200 Long Term Debt 250 Total Current Assets $230 Total Liabilities $300 Property 20 Plant 100 Comon Stock 90 Equipment 50 Retained Earnings 10 Total Fixed Assets $170 Total Stockholders' Equity $100 Total Assets $400 Total Liabilities + Equity $400 Inventory as Percent of Total Assets 50% Income Statement - Profit and Loss (US$M) Sales Revenue 400 Direct Labor 30 Direct Material 60 Factory Overhead 30 Cost of Goods Sold $120 Gross Profit $280 General and Administrative Expenses 160 Pre-Tax Income $120 Taxes 60 Net Income $60 ROA Calculation Net Income $60 Total Assets $400 Return on Assets 15.0% What is the new return on assets