Degollado Corporation's most recent income statement appears below:

Income Statement
For the Year Ended December 31
Sales (all on account)	$	228,000
Cost of goods sold		87,000
Gross margin		141,000
Selling and administrative expenses		62,000
Net operating income		79,000
Interest expense		37,000
Net income before taxes		42,000
Income taxes (30%)		12,600
Net income	$	29,400

The beginning balance of total assets was $226,000 and the ending balance was $245,000.

Required:

Compute the return on total assets.