How do I calculate the answer 31.4%? Please help!

What is return on assets for 2019? 2018 2019 Beginning balance assets |$47,500 $62,000 Ending balance assets $62,000 $75,000 Total Liabilities ending balance $22,000 $25,000 Owner's equity ending balance $40,000 $50,000 Revenue $ 30,000 $32,000 Expenses $ 12,000 $10,500 34.7% 28.7% 46.7% 31.4% monwealth instructure.com/courses/28366/quizzes/60349?module_item_id=814790