Greg's Bakery has the following accounts and amounts for 2013. Based on this information, what is Greg's return on assets for 2013?

Account Title	Balance
Accounts receivable, 1/1	46,000
Cost of goods sold	104,000
Sales revenue	380,000
Accounts receivable, 12/31	36,000
Total assets, 1/1	168,000
Inventory, 12/31	20,000
Total assets, 12/31	156,000
Inventory, 1/1	34,000

(Round your answer to 2 decimal places.)

0.59

1.70

1.65

2.35