How do I calculate the ROA, I understand the formula net income divided by total assets multiplied by 100. Which numbers account for net income and which ones account for total assets, I am so confused.

Category Current Values Sales $ 5,390,000 Cost of goods sold $ 3,850,090 Variable expenses $ 770, 000 Fixed expenses $ 269, 500 Inventory $ 315, 000 Accounts receivable $ 350,000 Other current assets $ 741,000 Fixed assets $ 444,000 a. Using the information given, complete the following table b. Would the projected change in ROA justify the inventory