Excerpts from Stealth Company's December 31, 2018 and 2017, financial statements are presented below: Accounts receivable Inventory Net sales Cost of goods sold Total assets Total stockholders' equity Net income 2018 $40,000 28,000 190,000 114,000 425,000 240,000 32,500 2017 $36,000 35,000 186,000 108,000 405,000 225,000 28,000 Stealth Company's 2018 return on assets is (rounded to one decimal place): 71%. 7.8%. 13.5% 44.7%