Category Accounts payable Accounts receivable Accruals Additional paid in capital Cash Common Stock COGS Current portion long-term debt Depreciation expense Interest expense Inventories Long-term debt Net fixed assets Notes payable Operating expenses (excl. depr.) Retained earnings Sales Taxes Prior Year Current Year ??? ??? 320,715 397,400 40,500 33,750 500,000 541,650 17,500 47,500 94,000 105,000 328,500 429,318.00 33,750 35,000 54,000 54,871.00 40,500 42,817.00 279,000 288,000 336,376.00 400,508.00 946,535 999,000 148,500 162,000 126,000 162,799.00 306,000 342,000 639,000 853,202.00 24,750 47,618.00 What is the current year's return on assets (ROA)? Answer Format: Percentage Round to: 2 decimal places (Example: 9.24%, % sign required. Will accept decimal format rounded to 4 decimal places (ex: 0.0924))