Category

Prior year

Current year

Accounts payable

$41,400$

$45,000$

Accounts receivable

$115,200$

$122,400$

Accruals

$16,200$

$13,500$

Additional paid in capital

$200,000$

$216,660$

Cash

$???$

$???$

Common Stock @ par value

$37,600$

$42,000$

COGS

$131,400$

$172,523\mathrm{.}00$

Depreciation expense

$21,600$

$22,987\mathrm{.}00$

Interest expense

$16,200$

$16,592\mathrm{.}00$

Inventories

$111,600$

$115,200$

Long$-$term debt

$135,000$

$137,632\mathrm{.}00$

Net fixed assets

$379,568\mathrm{.}00$

$399,600$

Notes payable

$59,400$

$64,800$

Operating expenses $($excl$.$ depr.$)$

$50,400$

$67,306\mathrm{.}00$

Retained earnings

$122,400$

$136,800$

Sales

$255,600$

$338,799\mathrm{.}00$

Taxes

$9,900$

$18,880\mathrm{.}00$

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