How are they calculating ROA? I've been playing with the numbers for a while and can't figure it out. Can someone calculate 2007 and 2008 step by step please?

Return on Asset 2010 238,738.00 $256,195.00$73,916.00 $-1,415,678.00 Income before $418,408.00 $430,780.00 $96,215.00 -2,212,097.00 2007 2008 2009 Net Income tax $179,670.00 $174,585.00 $22,299.00 $796,419.00 36% 115,057.00 $146,638.00 $163,086.00 $256,087.00 6,404,862.00 $7,530,533.00 $8,102,013.00 $7,337,770.00 -17.06% Tax expense 41% 23% Tax rate Interest Expense Assets 43% ROA 4.75% 4.55% 2.46%