Degollado Corporation's most recent income statement appears below:

Income Statement
For the Year Ended December 31
Sales (all on account)	$ 183,000
Cost of goods sold	74,000
Gross margin	109,000
Selling and administrative expenses	46,000
Net operating income	63,000
Interest expense	22,000
Net income before taxes	41,000
Income taxes (30%)	12,300
Net income	$ 28,700

The beginning balance of total assets was $212,000 and the ending balance was $233,000.

Required: Compute the return on total assets.