i keep getting the Return on assets wrong. i have tried everything, please help.

Koester, Inc., states in its 2020 10-K filing with the SEC, "In October 2020, two major credit rating agencies changed Koester's long- term credit rating outlook to negative and one of the credit rating agencies reduced Koester's short-term credit rating"Koester's financial statements (in $000) follow. Koester, Inc. Comparative Income Statement For the Year Ended December 31 2020 2019 $5,179,016 $5,102,786 2018 Sales revenue $4.960,100 Cost of goods sold 2,806,148 2,692,061 2.530,617 2,372,868 2,410,725 2.429,483 1,708,339 1,679.908 1,643,773 664,529 730,817 785,710 Gross profit Operating expenses Operating income Interest expense, net Other non-operating (income), net Income before income tax Income tax expense 42,279 58,081 61,611 (29,799) (23,518) (16,755) 652,049 696,254 740,854 235,030 123,531 203.222 Net Income $417,019 $572723 $537.632 Koester, Inc. Comparative Balance Sheet As of December 31 2020 Assets 2019 $997.734 $1.156,835 760,643 759,033 Cash Accounts receivable (net) Inventory Prepaid expenses and other current assets 376,897 418,633 277,226 302,649 Total current assets 2,412,500 2,637,150 547,104 586,526 1,412,709 1,532,816 $4,372,313 $4,756,492 Property, plant, & equipment (net) Other assets Total Assets Liabilities and Stockholders' Equity Short-term borrowings Current portion of long-term debt Accounts payable Accrued expenses Income taxes payable $117,994 $28,995 189,130 100,000 265,936 349.159 796,473 880,038 182,782 279,849 Total current liabilities 1.463.185 1.727,171 Income taxes payable 182,782 279,849 Total current liabilities 1,463,185 1,727,171 Long-term debt 525,000 400,000 Other 282,395 243,509 Total noncurrent liabilities 807,395 643,509 Stockholders' Equity Common stock, $1.00 par value 441,369 441,369 Additional paid-in capital 1,589,281 1,594,332 (935,711) (473,349) Treasury stock Retained earnings 1,006,794 823,460 Total stockholders' equity 2,101,733 2,385,812 Total Liabilities and Stockholders' Equity $4,372,313 $4.756,492 Prepare common-size income statements for 2018, 2019 and 2020 and common-size balance sheets for 2019 and 2020, (Round percentage answers to 2 decimal places, eg. 52.70. List Assets in order of liquidity. Do not leave any answer field blank. Entero for amounts. Enter negative amounts using either a negative sign preceding the number, es. -45.) Income Statement 2020 2019 Sales revenue 100% 100% Cost of goods sold 54.18 1 % 52.76 % Gross pront 45.82% 47.24% Operating expenses 32.99 % 32.92 Operating income 1283 % 1432X Interest expense.net 0.82 i % 114 % Other non-operating in comel.net -0.58% -0.46 Income before taxes 1259 1364 Income tax expense 4.54 1 X 2.42 X Net Income 105% 1122 Assess Koester's profitability. (Round answers to 1 decimal places, eg, 52.7.) Gross Margin 2018 49 96 2019 472% 2020 45.8% Return on assets 2020 % Return on common stockholders' equity 2020 18.6 %