\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ No. 1 CORPORATION } \\ \multicolumn{3}{|c|}{2020 and 2021 Balance Sheets (\$ in millions) } \\ \hline & 2020 & 2021 \\ \hline Assets \\ \hline Current assets & $23,056 & $25,200 \\ \hline \begin{tabular}{c} Cash \\ Accounts \\ receivable \end{tabular} & 13,548 & 16,300 \\ \hline \begin{tabular}{c} Inventory \\ Total \end{tabular} & 26,982 & 28,200 \\ \hline Fixed assets & $63,586 & $69,700 \\ \hline \begin{tabular}{c} Net plant and \\ equipment \end{tabular} & $335,695 & $364,300 \\ \hline Total assets & $399,281 & $434,000 \\ \hline \end{tabular} Liabilities and Owners' Equity \begin{tabular}{|c|r|r|} \hline Current liabilities & & \\ \hline Accounts payable & $24,284 & $28,200 \\ \hline Notes payable & 13,000 & 11,900 \\ \hline Other & 12,671 & 19,900 \\ \hline Total & $49,955 & $60,000 \\ \hline Long-term debt & $80,000 & $81,337 \\ \hline Owners' equity & & \\ \hline \begin{tabular}{c} Common stock \\ and paid-in surplus \end{tabular} & $60,000 & $60,000 \\ \hline Retained earnings & 209,326 & 232,663 \\ \hline\begin{tabular}{r} Total \\ Total liabilities and \\ owners' equity \end{tabular} & $269,326 & $292,663 \\ \hline \end{tabular} What is the company's Return on Assets (ROA)? You do not need to use the average of the two years