Calculate the Return on assets in percentage

CURRENT ASSETS Cash Account receivable Inventory FIXED ASSETS Building & equipment BALANCE SHEET Interest Corporate tax $5195 $4706 $6919 $36995 CURRENT LIABILITIES Account payable Others Total long-term debt You have the following information from the Income Statement Sales $42828 Cost of goods sold $19646 R&D expenses $1606 $1274 $1364 $9960 $2717 $21628