Category Prior Year Current Year

Accounts payable $??????$

Accounts receivable $320,715397,400$

Accruals $40,50033,750$

Additional paid in capital $500,000541,650$

Cash $17,50047,500$

Common Stock $94,000105,000$

COGS $328,500429,493\mathrm{.}27$

Current portion long$-$term debt $33,75035,000$

Depreciation expense $54,00054,016\mathrm{.}88$

Interest expense $40,50042,016\mathrm{.}15$

Inventories $279,000288,000$

Long$-$term debt $336,921\mathrm{.}28399,869\mathrm{.}05$

Net fixed assets $946,535999,000$

Notes payable $148,500162,000$

Operating expenses $($excl$.$ depr.$)126,000162,073\mathrm{.}32$

Retained earnings $306,000342,000$

Sales $639,000847,297\mathrm{.}99$

Taxes $24,75048,209\mathrm{.}53$

What is the current year's return on assets $($ROA$)?$