he following information pertains to Ayayai Corp.. Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit.

Assets
Cash and short-term investments	$ 58000
Accounts receivable (net)	34000
Inventory	41000
Property, plant and equipment	239000
Total Assets	$372000
Liabilities and Stockholders Equity
Current liabilities	$ 66000
Long-term liabilities	81000
Stockholders equitycommon	225000
Total Liabilities and Stockholders Equity	$$372000
Income Statement
Sales revenue	$77000
Cost of goods sold	41000
Gross profit	36000
Operating expenses	15000
Net income	$ 21000
Number of shares of common stock	16000
Market price of common stock	$15
Dividends per share on common stock	7
Cash provided by operations	$40000

What is the return on assets for this company?