calculate ROI for 2017

resented here are the comparative balance sheets of Hames, Inc., at December 31, 2017 and 2016. Sales fo HAMES, INC., Balance Sheets December 31, 2017 and 2016 2017 2016 $ 20,000 78,000 103,000 $ 201,000 50,000 125,000 (65,000) $ 311,000 $ 21,000 72,000 99,000 $ 192,000 40,000 110,000 (60,000) $ 282,000 Assets Cash Accounts receivable Merchandise inventory Total current assets Land Plant and equipment Less: Accumulated depreciation Total assets Liabilities Short-term debt Accounts payable Other accrued liabilities Total current liabilities Long-term debt Total liabilities Stockholders' Equity Common stock, no par, 100,000 shares authorized 40,000 and 25,000 shares issued, respectively Retained earnings: Beginning balance Net income for the year Dividends for the year Ending balance Total stockholders' equity Total liabilities and stockholders' equity $ 18,000 64,400 20,000 $ 102,400 22,000 $ 124,400 $ 17,000 76,000 18,000 111,000 30,000 $ 141,000 $ 74,000 $ 59,000 $ 82,000 50,600 (20,000) $ 112,600 $ 186,600 $ 311,000 $ 85,000 2,000 (5,000) $ 82,000 $ 141,000 $ 282,000