Consider the following information from the financial statements for Rock Inc. Last Year This Year Accounts Receivable 22,123 25,184 35,537 176,557 Inventory 39,559 Total Current Assets 163.040 Total Assets 405,245 Total Current Liabilities 29,121 Total Liabilities 228,058 435,398 23,849 308,268 Sales 469,521 144,907 Cost of Goods Sold Operating Expenses 103,440 Calculate return on assets. (enter 2 decimal places. e.g. enter 2968 as 30)