Behnke Pharmaceuticals accounting system provided the following data for the last two years: 

2020 2019 Revenues......................... .... $ 40,000 $ 25,000 Cost of goods sold............ ....... 22,500 6,000 Operating expenses......... ....... 10,000 5,000 Interest expense......................... 1,500 750 Income tax....................... ......... 2,500 1,500 Total assets...................... ..... 150,000 120,000 Total liabilities................... ....... 80,000 60,000 Total equity....................... ....... 70,000 60,000 

Required:

Calculate return on assets for 2020 and place your value in the space provided. (up to 2 decimal places and do not include a % sign in your answer).