\begin{tabular}{|l|cc|} \hline \multicolumn{4}{|c|}{CowanKitchenCounters,Inc.ComparativeIncomeStatement} \\ \hline For Years Ended December 31,202 and 20-1 \\ \hline Net Sales (all on account) & 202 & 201 \\ \hline Cost of goods sold & $2,590,000 & $2,170,000 \\ Gross profit & 1,860,000 & 1,620,000 \\ \hline Operating expenses & $730,000 & $550,000 \\ Other expense (interest) & 310,000 & 210,000 \\ Income tax expense & 24,200 & 24,200 \\ Net income & 175,000 & 104,000 \\ \hline \end{tabular} Compute ROA for 20-2 using its two basic components (round all calculations to two decimal places)