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	174,630.00
Depreciation expense	21,600	23,809.00
Interest expense	16,200	16,028.00
Inventories	111,600	115,200
Long-term debt	135,000	139,884.00
Net fixed assets	379,732.00	399,600
Notes payable	59,400	64,800
Operating expenses (excl. depr.)	50,400	69,949.00
Retained earnings	122,400	136,800
Sales	255,600	337,092.00
Taxes	9,900	19,034.00

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

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	178,191.00
Depreciation expense	21,600	23,926.00
Interest expense	16,200	16,632.00
Inventories	111,600	115,200
Long-term debt	135,000	137,901.00
Net fixed assets	376,187.00	399,600
Notes payable	59,400	64,800
Operating expenses (excl. depr.)	50,400	63,972.00
Retained earnings	122,400	136,800
Sales	255,600	337,155.00
Taxes	9,900	18,607.00

What is the current year's return on equity (ROE)?